TDS deduction on Transportation

This query is : Resolved

Dileep (Querist)
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25 June 2011 Sir,
I had a doubt on TDS deduction on transporation. Whether TDS to be deducted on transporation of material or any other material from one place to another place.

I came across in some cases where company used transport facility to move its products from one place to another place. Whether TDS to be deducted on such transport.

DEEP SINGH TOMAR

DEEP SINGH TOMAR (Expert)
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25 June 2011 Hello friend

TDS will not deduct but any payment made to transporters directly, its details shown tds retutn with Valid PAN provided by them

it will irrelevent whether transporation of material or any other material from one place to another place.

But PAN will not be provided by them TDS will deduct @ 20% as per section 206AA.
treated as a contract