Liability of TDS - transport agent

[govindaraju velugula]

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

AI Summary

Transport Agents Not Liable for TDS if PAN Provided Since October 1, 2009; Exemption Inapplicable if TDS Liable A query was raised regarding whether a transport agent is liable for Tax Deducted at Source (TDS). The response clarified that payments made to goods transporters are not subject to TDS from October 1, 2009, if the transporter provides a PAN number. However, if the transporter is liable for TDS, this exemption does not apply.