Liability of TDS - transport agent, Income Tax

[govinda raju velugula]

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

Posts / Replies

[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.