06 February 2009
A is purchasing goods from B. B sends goods via road and pays freight. Then issues debit note for the freight amount. Who will be responsible for deduction of tax at source ? I think B will be responsible on bare reading of the section. anyone with any other view ?
06 February 2009
yes B will be responsible for deduction of TDS as the contarct is made about the freight with the transporter with B not A,hence the TDS deduction liab will be on B subject to all the provisions u/section 194c of income tax act1961
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