Tds on transporter or transport charge

sivakumar (Asst Manager - F&A) (324 Points)

25 April 2013  

Dear Expert,

       Kindly clarify my doubts. We have contract with Custome House Agent , they are charged Transport charge and CHA Expenses. In this case should i deduct TDS on their total bill value or except Transport charge? TDS on Transporter is exemption if they frunish PAN. Is this rule may apply this case? 

CHA has own Transport

CHA hasn't own Transport