GTA Owned(legal owner) vehciles are less than 10, where as place vehcile of third party on commission basis apart from his own vehicles.As a service reciepent do we have to deduct TDS while making payment to Transporter.?
Owned Vehciles(Legal Title Owner) 8 Vehciles
Placing 3rd Party Vehcile(covered by GC of GTA) 5 Vehicles
Total 13 vehciles.
Do we need to deduct TDS in such case?