TDS ON TRANSPORT CHARGES

[CHAKRALA NARASIMHAM]

During financial year 2010-11, one of my clients Paid transportation charges to one sri vinayakatransporters for lifting iron ore from Hospet in Karnataka and transport to Krishnapatnam port in Andhrapradesh. The transporter provided his Pan to my Client. My client submitted Pan and non deduction particulars before Nsdl. His case was selected for scrutiny for the assessment year 2010-11. The Assessing officer is insisting for Pan particulars of individual truck owners and not the pan number of transport contractor. My client don't have any direct contact with individual truck owners. The transporter has given transport bill containing particulars of trips made, rate, quantity transported. Please give me advice on this issue.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

TDS on transport charges: whether contractor's PAN and trip invoices suffice when officer seeks individual truck owners' PANs. TDS on payment for transportation services is contested where the payer received a transport contractor's PAN and trip-level transport bills but the assessing officer demands PANs of individual vehicle owners; the core issue is whether furnishing the contractor's PAN and detailed invoices satisfies the payer's TDS compliance and record-keeping obligations when the payer has no direct relationship with subcontracted truck owners.