As we are aware that u/s 194C tds need not be deducted to frieght payment made to Goods transport agency (GTA), if the GTA provides pan. However in this case it is prescribed that a return in the prescribed format needs to be filed by the deductor. It should specify the details of the GTA. Now my question is which return needs to be filed for this purpose ?

Posted 3 years, 3 months ago by Mukesh Jain CA


You Have to file form 26Q for this retrun. under that u have to fill  lower dedcution/no deduction due to transporter. 

Posted 3 years, 3 months ago by Manish Agrawal


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