Sec 194 c

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Kardam Joshi (Querist)
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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 ?

VISHAL KUMAR SHAW

VISHAL KUMAR SHAW (Expert)
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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

CHEZHIYAN

CHEZHIYAN (Expert)
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06 February 2009 Yes B is Responsible for Deduction

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vipin

vipin (Expert)
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06 February 2009 Yes B is Responsible for Deduction

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