https://www.taxtmi.com/forum/issue?id=109011 Mandatory submission of a declaration for not having more than 10 vehicles applies to carriage payments from 1 June; without it, TDS deduction under section 194C at prescribed rates will be made. Practical issues queried include (a) owner cum driver turnover exceeding the threshold, (b) drivers operating vehicles registered in relatives' names and whether PAN/signatory matching or authorized signing suffices, and (c) contractor/arranger cases where declaration is refused or the contractor's turnover exceeds the threshold, raising questions on from whom valid declaration should be obtained and withholding consequences. en-us Mon, 10 Aug 2015 11:41:17 +0530 Thu, 23 Jan 2025 15:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109011 Mandatory submission of a declaration for not having more than 10 vehicles applies to carriage payments from 1 June; without it, TDS deduction under section 194C at prescribed rates will be made. Practical issues queried include (a) owner cum driver turnover exceeding the threshold, (b) drivers operating vehicles registered in relatives' names and whether PAN/signatory matching or authorized signing suffices, and (c) contractor/arranger cases where declaration is refused or the contractor's turnover exceeds the threshold, raising questions on from whom valid declaration should be obtained and withholding consequences. Discussion-Forum Income Tax Mon, 10 Aug 2015 11:41:17 +0530 https://www.taxtmi.com/forum/issue?id=109011