02 February 2010
According to my view, coruier charges will be lible to TDS if the terms and conditions with him are in nature of contract or say monthly contract/ yearly ocntract otherwise there will be no TDS. In addition it is not a payment to transporter and exemption related to production of PAN is available in case of transporter only.
02 February 2010
Act is separately treating the carrige of Goods and carrige of document so courier is coming under carrige of document,Hence Sec.194 will attaract for Courier agency payments
03 February 2010
CA Prikshit is right. TDS will be applicable u/s 194C. no effect if contractor is providing PAN as it is not transportation for goods.
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