Tds on transport contract

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 August 2011 Dear All,

We had made an Lorry Expenses for transporting the materials from one site to the another site by making an agreement with the Lorry Transport Contractor.Whether TDS has to be paid under sec 194C or whether the Transport contract is exempted from TDS. pls advice

Sanaulla Sharief

Sanaulla Sharief (Expert)
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13 August 2011 TDS is not applicable on transportation only when Transporter provides valid PAN No,

In case there is no valid PAN 20% TDS u/s 94C

BHAI(SAI) DUPARE

BHAI(SAI) DUPARE (Expert)
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13 August 2011 If you taken Xerox Copy of PAN Card of the transporter, then you need not to deduct TDS on transport payments
if transporter don't having pan then TDS is required @ 20%

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