https://www.taxtmi.com/manuals?id=1607 No deduction of tax at source applies to qualifying payments to small transport contractors where the payment concerns goods carriages, the contractor owns no more than ten goods carriages during the tax year, provides a declaration and Permanent Account Number, and the payer files prescribed particulars within the required time. The exemption also applies where an individual or Hindu Undivided Family makes a contractor payment exclusively for personal purposes. en-us Sat, 08 Jul 2017 10:08:00 +0530 Sat, 01 Aug 2026 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1607 No deduction of tax at source applies to qualifying payments to small transport contractors where the payment concerns goods carriages, the contractor owns no more than ten goods carriages during the tax year, provides a declaration and Permanent Account Number, and the payer files prescribed particulars within the required time. The exemption also applies where an individual or Hindu Undivided Family makes a contractor payment exclusively for personal purposes. Manuals Income Tax Sat, 08 Jul 2017 10:08:00 +0530 https://www.taxtmi.com/manuals?id=1607