14 December 2010
Whether TDS is exempted on transport invoice which includes freight, loading, unloading charges or TDS is to be deducted u/s 194C if bill amount is inclusing of loading, unloading charges
14 December 2010
Main contract is for transportation of goods and not for loading and unloading. If transporter provide PAN in their bill TDS is not required to deduct, otherwise 20% tax is required to deduct