TDS on Courier Charges

This query is : Resolved 

02 February 2010 Whether courier charges paid for transportation of goods attract TDS or the same will be exempt from TDS on production of PAN.

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 agree to cma ramesh krishnanji

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.

03 February 2010 PL note that courier I am mentioning is transporting goods not documents. What will be the TDS provison for this

03 February 2010 PL note that courier I am mentioning is transporting goods not documents. What will be the TDS provison for this

03 February 2010 Courier Payment will attract TDS even you are paying to Transporter


03 February 2010 Courier Payment will attract TDS even you are paying to Transporter



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