Home Whether a GTA can give declaration under sub-section (6) of section 194C for non deduction of TDS ?

Whether a GTA can give declaration under sub-section (6) of section 194C for non deduction of TDS ?

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Whether a GTA (not vehicle owner, only commission agent) can give declaration under sub-section (6) of section 194C for non deduction of TDS ???

As per my understanding, only vehicle owner can give declaration….

Pls share your views.

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