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Section 194c transporter

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(Querist)
01 June 2015 If the transporter does not own more then 10 Vehicle but hires the same and these are more then 10, whether Tds will be deducted @1/2%
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
01 June 2015 When transporter hires the vehicle TDS applicable @1/2%.
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CA VISHUKANT GOEL

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CA VISHUKANT GOEL (Querist)
01 June 2015 i mean if he hires less then 10 vehicle, will tax be deducted? Because the word OWn is used?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
01 June 2015 TDS applicable if he hires less than 10 vehicle. Rightly observed by you owning is the requirement.

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