Please tell me wheather tds should be deucted while making payment to transporter who brought goods into the factory via train.Is there any exemption granted by notification or not??
16 December 2013
Transportation through railway is not covered under the definition of "work" U/s 194C. Please refer Explanation (iv) to the section. . Also refer Section 194C(6) for non deduction of transport charges when the transporter provides his PAN. .
please tell me one thing....194c(6) said that the person who is in the business of plying, hiring or leasing goods carraiges. here goods carraiges means transport by road, as i am supposing, or other than this also cover i.e. via air , sea etc.
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