27 November 2013
I draw your kind attention to the following doubts regarding TDS on payment to transporters:
1) Payment to a transport contractor during the year 25,000/-
2) Payment to a transport contractor during the year 76,000/-
In both cases the contractors have provided PAN No: . Is it mandatory to show both transactions in TDS return as I haven't deducted TDS in both cases? If we have obliged to make any other statutory deduction like service tax form the payment if the payment is made by trust not having service tax registration?
27 November 2013
NO NEED TO DEDUCT TDS BUT DETIALS REQUIRED TO PROVIDE IN TDS RETURN . . https://www.caclubindia.com/articles/inclusion-of-transporters-details-in-tds-returns-are-mandatory-17543.asp . . TDS ON TRANSPORTATION APPLICABLE ONLY IF TRANSPORATAION IS DONE WITH CONSIGNEMENT NOTE . . PERSON RESPONSIBLE TO MAKE PAYMENT OF FRIEGHT IS REQUIRED TO MAKE PAYMENT OF SERVICE TAX ON GTA
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