TDS for Vehicle Hire Payments: Classified as "Work" u/s 194-C, Not "Rent" u/s 194-I.

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....Assessee in default - TDS u/s 194-I or 194-C -TDS on payment made for hiring of vehicles for transportation - The carriage of goods and passengers by any mode of transport other than railway are specifically covered by the expression "work" as defined in the explanation III to section 194C of the Act .... - AT....