Tds on transportation, pan not available

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 March 2013 I made a payment of Rs.15000/- (only Rs.15000) to a transporter during F.Y.12-13.
the same transporter doesn't have PAN. should i deduct tax @ 20% or Sec.194C is not applicable due the transaction is not more than threshold limit e.i.30,000 or 75,000.

CA Prashant Gupta

CA Prashant Gupta (Expert)
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29 March 2013 you can ignore that. because it is less than 30000
so no detail will be sent to income tax deptt

make sure of this.
otherwise they can issue a notice
yes, you can fight as it is less than 30000/- but you will get problem
so my advice, don't deduct TDS and don't give this detail in TDS return