https://www.taxtmi.com/forum/issue?id=115650 TDS treatment for payments combining a daily minimum guarantee and excess-per-km charges depends on vehicle control: where the hirer has operational control the payments are rent and attract TDS under the rent provision; where the provider retains control and supplies transport services the payments remain for carriage and attract TDS under the contract-for-transport provision. A minimum guaranteed amount alone does not convert a transport contract into a lease. en-us Mon, 11 Nov 2019 15:57:28 +0530 Thu, 23 Jan 2025 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115650 TDS treatment for payments combining a daily minimum guarantee and excess-per-km charges depends on vehicle control: where the hirer has operational control the payments are rent and attract TDS under the rent provision; where the provider retains control and supplies transport services the payments remain for carriage and attract TDS under the contract-for-transport provision. A minimum guaranteed amount alone does not convert a transport contract into a lease. Discussion-Forum Income Tax Mon, 11 Nov 2019 15:57:28 +0530 https://www.taxtmi.com/forum/issue?id=115650