https://www.taxtmi.com/forum/issue?id=2055 Payments for crane services used for loading and unloading attract TDS on contractors rather than transporter-service treatment; withholding must be made under the contractor TDS rules at the rate determined by the contractor's constitution. If the crane hiring agreement transfers substantially all risks and rewards to the hirer, the transaction may be reclassified as a hire/lease character requiring a different withholding approach, so the contract terms should be examined to determine proper classification. en-us Wed, 14 Jul 2010 13:36:21 +0530 Thu, 23 Jan 2025 15:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2055 Payments for crane services used for loading and unloading attract TDS on contractors rather than transporter-service treatment; withholding must be made under the contractor TDS rules at the rate determined by the contractor's constitution. If the crane hiring agreement transfers substantially all risks and rewards to the hirer, the transaction may be reclassified as a hire/lease character requiring a different withholding approach, so the contract terms should be examined to determine proper classification. Discussion-Forum Income Tax Wed, 14 Jul 2010 13:36:21 +0530 https://www.taxtmi.com/forum/issue?id=2055