tds u/s 194 c OR NOT

This query is : Resolved 

08 June 2009 A logistics service providers sent my client goods through train and raised a bill for the same.

Should my client deduct TDS u/s 194C.

Defination of WORK Defined u/s 194c EXCLUDES carriage of GOODS OR passengers throgh RAILWAYS.

PLEASE SUGGEST.

08 June 2009 No such exclusion. TDS attracted.



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