Tds on transport charges whether u/s. 194c or 194i ?

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CA Abhishek Singh (Querist)
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08 June 2014 Hello everyone,

one of my client avails services of buses and taxis for transportation of shooting material from once place to another.

My question :
Tax should be deducted at source u/s. 194 ie. contractor or u/s. 194I i.e. hire charges.

There is no contract/agreement between them.

waiting for the views of the experts.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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08 June 2014 should normally be under 194C only unless and until the whole of the bus is taken on rent for the whole of the period exclusively.

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Guest

Guest (Expert)

08 June 2014 194 c... no chance in ur case of others...

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Ganeshbabu K

Ganeshbabu K (Expert)
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08 June 2014 If your client only bearing petrol,driver salary and other maintainance costs of buses and paying a fixed rent to bus owner then TDS can be done under 194I other cases 194C
.
.

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CA Abhishek Singh

CA Abhishek Singh (Querist)
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08 June 2014 my client is paying fixed sum to the owner.

Ganeshbabu K

Ganeshbabu K (Expert)
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08 June 2014 If your client only taking care of bus maintainance expences say,driver salary and petrol and other you may take it as 194I

Rupesh Jain

Rupesh Jain (Expert)
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09 June 2014 tds deduclable u/s 194C for use of bus/ transport. if you take onle vehicle on rent w/o driver and fule . then tds will deductible u./s 194I.