Question ID : 2600

WHETHER TDS LIABILITY u/s 194C ARISES ON LORRY FREIGHT

A firm -tradg concern pays Lorry freight thorought the year to various lorry companies for the purchase of goods.
whether the firm is liable to deduct TDS if the payment exceeds Rs.00 to SGLE LORRY OWNER aggregate a fancial year eventhough each time it pays say Viz Rs.1. Rs.2000 etc on each consignment '

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