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Sec 194C

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20 October 2009 Assessee is engaged in the business of electricity generation. For this he receives gas from GAIL. GAIL will charge transportation charges for gas supply. The gas will be supplied in pipelines.

Shall the assessee has to deduct TDS u/s 194C
or will it come under Transport operator and no TDS need to be deducted.

I think it will come under hiring of goods carriages. Is my opinion correct?

20 October 2009 Its not under Goods By Road Transport TDS to be deduct as usual.

20 October 2009 Thanks Mr. Ram Avtar Singh.


20 October 2009 Agree with expert.



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