TDS relief for small goods carriage contractors who declare fleet size and furnish PAN, preventing deduction. No deduction shall be made from sums paid or credited to a contractor in the business of plying, hiring or leasing goods carriages where the contractor ... Summary
TDS relief for small goods carriage contractors who declare fleet size and furnish PAN, preventing deduction.
No deduction shall be made from sums paid or credited to a contractor in the business of plying, hiring or leasing goods carriages where the contractor owns ten or fewer goods carriages at any time during the previous year and furnishes a declaration to that effect along with his Permanent Account Number to the person paying or crediting such sum.
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