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Tds on unregistered transporter

avinash singh (Student) (122 Points)

13 February 2015

Suppose company hired a individual transporter for delivery of material. But the transporter is not registered In service tax.my question is shall he liable for TDS?? on whole amount.??

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6 Replies

tejaswi ch (Article Assistant) (46 Points)
Replied 13 February 2015

If the transporter is having PAN, then there is no need to deduct TDS on Transport charges..

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avinash singh (Student) (122 Points)
Replied 13 February 2015

He don't have pan,he liable for 20%???

Arif Ali (Apt Co Advisory) (1230 Points)
Replied 13 February 2015

Originally posted by : avinash singh
	He don't have pan,he liable for 20%???

yes you have to charge at 20% + cess

shubham shukla (ACCOUNTS MANAGER) (173 Points)
Replied 13 February 2015

If he provides pan no. then there is no need to deduct TDS otherwise deduct TDS @ 20%.

CA BHAVIN (proprietor) (26 Points)
Replied 13 February 2015

if pan of transporter is available then no need to deduct tds

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J. K. Ratan (Compliance Advisor) (794 Points)
Replied 13 February 2015

Dear Avinash If Transporter is don't have the PAN no. Than deduct the tds @ 20%. But it is advisable to instruct to your transporter to get PAN no. Before filing of your next TDS Return. It hardly takes 7 to 10 day to get a PAN no.