Tds on payment to transporter

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 January 2014 Please help me whether I should deduct TDS on payment to a transporter? If the answer is no then the at the time of filing e TDS what to mention in the 26q

Ganeshbabu K

Ganeshbabu K (Expert)
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20 January 2014 No tds applicable on payment made to transporters if it is as per 194C(6)
.
.
However as per ammended rule 31A mandatory to report details of transporters in tds return with nil rate deduction with tag T
.

Refer my article for more
.https://www.caclubindia.com/articles/inclusion-of-transporters-details-in-tds-returns-are-mandatory-17543.asp