Liability of TDS - transport agent

[govindaraju velugula]

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

[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.

AI Summary

TDS liability for goods transporters: payments exempt if transporter provides PAN, except where transporter itself is liable for TDS. Payments to a goods transporter are not subject to deduction of tax at source if the transporter furnishes a valid PAN; however, this non-deduction exemption does not apply where the transporter is itself liable to deduct tax at source.