https://www.taxtmi.com/forum/issue?id=1585 The substituted section 194C effective 01.10.2009 makes the earlier of the date of credit to the payee's account or the date of payment determinative for TDS on transporter services; bill submission date is irrelevant if liability arose or advance was paid earlier. If the account is credited on or after 01.10.2009 the amended provision applies, otherwise the prior rate governs. Payers must obtain the payee's PAN and file prescribed details/forms before deciding not to deduct. en-us Wed, 04 Nov 2009 12:38:33 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1585 The substituted section 194C effective 01.10.2009 makes the earlier of the date of credit to the payee's account or the date of payment determinative for TDS on transporter services; bill submission date is irrelevant if liability arose or advance was paid earlier. If the account is credited on or after 01.10.2009 the amended provision applies, otherwise the prior rate governs. Payers must obtain the payee's PAN and file prescribed details/forms before deciding not to deduct. Discussion-Forum Income Tax Wed, 04 Nov 2009 12:38:33 +0530 https://www.taxtmi.com/forum/issue?id=1585