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Liability of TDS - transport agent, Income Tax

Issue Id: - 1524
Dated: 27-9-2009
By:- govinda raju velugula

Liability of TDS - transport agent


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whether transport agent is liable for deduction of Tax deducted at source? Kindly clarify the same.

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1 Dated: 1-10-2009
By:- Rama Krishana
Payment made to goods transporter is not liable to TDS with effect from 1-10-2009 provided PAN number is available for such transporter. But, where the liability of TDS on the transporter, there is no such exemption.

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