https://www.taxtmi.com/forum/issue?id=1782 Exemption from TDS on payment to transporters when PAN is furnished is confined to contractors receiving payments during the course of business of plying, hiring or leasing goods carriages; it does not automatically apply to all payments to transporters. Ancillary charges included in a composite GTA service are treated as part of the principal transportation service and may fall within the exemption if the transporter is engaged in the specified business and furnishes PAN; otherwise payers should deduct and timely deposit TDS to avoid disallowance of expenses. en-us Wed, 17 Feb 2010 17:17:59 +0530 Thu, 23 Jan 2025 15:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1782 Exemption from TDS on payment to transporters when PAN is furnished is confined to contractors receiving payments during the course of business of plying, hiring or leasing goods carriages; it does not automatically apply to all payments to transporters. Ancillary charges included in a composite GTA service are treated as part of the principal transportation service and may fall within the exemption if the transporter is engaged in the specified business and furnishes PAN; otherwise payers should deduct and timely deposit TDS to avoid disallowance of expenses. Discussion-Forum Income Tax Wed, 17 Feb 2010 17:17:59 +0530 https://www.taxtmi.com/forum/issue?id=1782