Tds on transporter

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 December 2015 Dear Sir,
Where the bilty is issued by the truck -union, then tds would be deduct against the PAN of truck-union
or
it would be deduct against the PAN of truck owner.

Please clarify.

CA CMA CS Ram Pavan Kumar Melam

CA CMA CS Ram Pavan Kumar Melam (Expert)
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08 December 2015 If there is a business nexus between truck union and owner such as lessor - lessee, then PAN of the truck union may be considered.

Transport sector is mostly unorganised.....it is difficult to convince them or obtain details / declarations from them as required u/s 194C.

Querist : Anonymous

Querist : Anonymous (Querist)

08 December 2015 Then tds should be deducted agaist the PAN printed on bilty
or
against the PAN of truck owner?

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CA CMA CS Ram Pavan Kumar Melam

CA CMA CS Ram Pavan Kumar Melam (Expert)
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08 December 2015 If the bilty has the particulars including the PAN,there is no necessity of going into details. Deduct the TDS according to the bilty. Moreover, you are deducting TDS and not taking recourse to section 194C(6), absolutely no issue in going according the document (bilty).