Tds for transporter

LALITH (acCOUNTS OFFICER) (43 Points)

26 August 2017  

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?