https://www.taxtmi.com/forum/issue?id=1535 Under Section 194C(6), payments to persons plying, hiring or leasing goods carriages are not subject to tax deduction if the payee furnishes a PAN; this exemption covers transporters but does not extend to subcontractors, who are treated as contractors and remain liable for deduction. Payors should obtain and retain PAN documentation and any required declarations, and monitor rule amendments prescribing additional information. en-us Tue, 06 Oct 2009 10:05:48 +0530 Tue, 13 Oct 2009 18:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1535 Under Section 194C(6), payments to persons plying, hiring or leasing goods carriages are not subject to tax deduction if the payee furnishes a PAN; this exemption covers transporters but does not extend to subcontractors, who are treated as contractors and remain liable for deduction. Payors should obtain and retain PAN documentation and any required declarations, and monitor rule amendments prescribing additional information. Discussion-Forum Service Tax Tue, 06 Oct 2009 10:05:48 +0530 https://www.taxtmi.com/forum/issue?id=1535