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    <title>Clarification regarding deduction of tax from payments made to transporters</title>
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    <description>The proposed amendment restricts the non-deduction of tax on payments characterized as transport charges to contractors engaged in plying, hiring or leasing goods carriage who qualify to compute income under the presumptive transport provisions and who furnish a declaration along with their PAN, thereby limiting the exemption to transport operators below the statutory ownership threshold and introducing a documentary condition for claiming the relief.</description>
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      <title>Clarification regarding deduction of tax from payments made to transporters</title>
      <link>https://www.taxtmi.com/forum/issue?id=108122</link>
      <description>The proposed amendment restricts the non-deduction of tax on payments characterized as transport charges to contractors engaged in plying, hiring or leasing goods carriage who qualify to compute income under the presumptive transport provisions and who furnish a declaration along with their PAN, thereby limiting the exemption to transport operators below the statutory ownership threshold and introducing a documentary condition for claiming the relief.</description>
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