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Tds on transporter bill

This query is : Resolved 

07 July 2015 Particulars
Basic Freight-20000/-
Bonus for early placment-1000/-
Detention chrges-2000/-
Gross Freight-23000/-
Less: penalty for transit delay-2000/-
Net payable -21000/-

on which amount TDS will be deducted and why?
answer with appropriate rule & notification support.

Regards,

Ravindra



07 July 2015 Rs 21000/- should be considered for TDS purpose.



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