tds on freight

This query is : Resolved 

27 December 2016 is there no need for PAN of transporter if payment is made below the limits? also what about service tax limit which is to be made on RCM?

27 December 2016 From Rupee 1 RCM Applies.

27 December 2016 The Transporter Come under "Works" as per sec 194C therefore if the payment is below the specified limit no need for pan no.




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