03 October 2015
Whether Tds to be deducted on frieght charged on bill raised by party. i.e payment of frieght made to supplier not to transporter then tds to be deducted on such freight amount or not? if tds to be deducted then to whom TDS certificate to be issued.
05 October 2015
TDS on freight is to be deducted by the party who is making the payment to the transporter. So in this case the consignor/ seller of the goods is making the payment for freight. So consigner is liable to make the payment of tds and issue the TDS certificate to the transporter.