TDS Declaration for Owners of up to 10 Trucks
Also searched as: 194C declaration 10 trucks · TDS exemption truck owner · TDS declaration transporter · section 393(4) declaration
A transporter who owns up to ten goods carriages at any time during the year can give the payer a written declaration with their PAN, and the payer then does not deduct TDS on the freight paid to that transporter. The declaration is usually taken once a year and kept on record.
Detailed Explanation & Statutory Rules
Until 31 March 2026 this exemption sat in section 194C(6) of the Income-tax Act, 1961. From 1 April 2026 it is in section 393(4), Table Sl. No. 8, of the Income-tax Act, 2025. The conditions are the same in effect: the payee owns no more than ten goods carriages during the year, gives a declaration to that effect, and quotes a valid PAN. Without the declaration and PAN the payer must deduct TDS if the payment is above the thresholds, so brokers should collect it from every truck owner before paying. Each truck-owner record in Bilty can store the declaration, so the deduction is skipped correctly and the declaration is on file for an audit. This is general information, not tax advice.
Practical Indian Freight Example
"A broker pays ₹48,000 lorry hire to a truck owner who owns three trucks. The owner has given a signed declaration (up to ten goods carriages in the year) with his PAN, so the broker pays the full ₹48,000 with no TDS and keeps the declaration on file. Another owner gave no declaration, so TDS applies to him."
Key Questions & Answers
Who can give the 10-truck TDS declaration?
A transporter who owns no more than ten goods carriages at any time during the year, and who quotes a valid PAN.
Which section applies from 1 April 2026?
Section 393(4), Table Sl. No. 8, of the Income-tax Act, 2025. Before that it was section 194C(6).
TDS Declaration for Owners of up to 10 Trucks in Hinglish (Hindi in English letters)
10 truck wali TDS declaration kya hai?
Agar transporter ke paas saal me 10 ya kam goods carriage hain to wo PAN ke saath declaration deta hai aur payer TDS nahi katta.
Ye declaration kis section me hai?
1 April 2026 se section 393(4) (Table Sl. 8) me. Pehle section 194C(6) me thi.
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