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TDS on freight

This query is : Resolved 
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(Querist)
24 June 2016 whether on freight charges tds is applicable or not?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
24 June 2016 Yes TDS applicable u/s 194C.
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Rupesh Jain

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Rupesh Jain (Expert)
24 June 2016 yes tds is applicable, but if transporter owned less than 10 vehicle and having pan give the declaration than no tds is required to deduct.
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