https://www.taxtmi.com/forum/issue?id=108759 The relaxation from TDS deduction on payments characterized as transport charges applies only where the contractor engaged in transport (plying, hiring or leasing goods carriages) owns ten or fewer goods carriages during the previous year and furnishes the prescribed declaration with PAN; absence of that declaration with PAN mandates deduction of tax and payers must intimate PAN details in the prescribed reporting form. en-us Thu, 18 Jun 2015 11:43:53 +0530 Thu, 23 Jan 2025 15:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108759 The relaxation from TDS deduction on payments characterized as transport charges applies only where the contractor engaged in transport (plying, hiring or leasing goods carriages) owns ten or fewer goods carriages during the previous year and furnishes the prescribed declaration with PAN; absence of that declaration with PAN mandates deduction of tax and payers must intimate PAN details in the prescribed reporting form. Discussion-Forum Income Tax Thu, 18 Jun 2015 11:43:53 +0530 https://www.taxtmi.com/forum/issue?id=108759