26 December 2013
1)your case it is covered under section.194C(6) and you dont need to deduct TDS on payment made to transporter if he provides his valid PAN and ************************************************* 2)at the same time it is mandatory to file details of transporter with nil deduction in TDS return also..to know how kindly refer my article,, . . https://www.caclubindia.com/articles/inclusion-of-transporters-details-in-tds-returns-are-mandatory-17543.asp#.UrvzdPQW11Y **************************************************** 3)Note that you have to quote your transporter(who is engaged in the business of carraige of goods in normal course of business) PAN number in your TDS return with nil deduction..if your driver is the transporter you can quote his PAN.but if amount paid by you not an income to driver and he has to pay to some one it will be problem to him,, . . it is better to have an agreement with the transporter and collect his PAN at the time itself.. . . . However you cannot escape from Sec.40A(3) disallowance if single cash payment exceeds 20000 in day to a single party
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