https://www.taxtmi.com/caselaws?id=799046 Section 194C(6) TDS exemption for small goods-carriage contractors requires a declaration and PAN, with sufficient particulars to establish eligibility where inquiries reveal discrepancies. Freight-payment and vehicle-registration details may be material in that assessment, but non-verification by the deductor or departure from the Circular No. 19/2015 format alone does not defeat the exemption. Identified declaration defects must be put to the deductor for explanation or cure. Under the first proviso to Section 201(1), physical Form 26A certificates must be examined to verify whether payees reported the freight income and discharged the related tax. Default status and consequential interest require determination after applying these standards. en-us Mon, 14 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799046 Section 194C(6) TDS exemption for small goods-carriage contractors requires a declaration and PAN, with sufficient particulars to establish eligibility where inquiries reveal discrepancies. Freight-payment and vehicle-registration details may be material in that assessment, but non-verification by the deductor or departure from the Circular No. 19/2015 format alone does not defeat the exemption. Identified declaration defects must be put to the deductor for explanation or cure. Under the first proviso to Section 201(1), physical Form 26A certificates must be examined to verify whether payees reported the freight income and discharged the related tax. Default status and consequential interest require determination after applying these standards. Case-Laws Income Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799046