For finance teams
This policy is for informational purposes. It is based on provisions in force for Financial Year 2026-27. Tax laws are subject to change by the Government of India. Voder recommends that all parties consult a qualified Chartered Accountant (CA) or tax advisor for personalised guidance.
Introduction and Purpose
This TDS Policy has been prepared by Transolux Transport (operating Voder) to inform business clients, enterprise customers, and Driver partners about applicability, rates, thresholds, and processes related to Tax Deducted at Source on payments made to or by Voder.
This Policy applies to:
- Business entities and enterprise customers who make payments to Voder for logistics services and are required to deduct TDS
- Driver partners who receive payouts from Voder that may be subject to TDS deduction
- Voder's finance and accounts team for internal compliance reference
Legal Framework
| Provision | Applicability |
|---|---|
| Section 194C — TDS on payments to contractors / sub-contractors | Applies when a business entity (deductor) makes payments to Voder (deductee) for transport or logistics services. Voder is a transport contractor for the purposes of this section. |
| Section 206AA — PAN requirement | If Voder does not furnish its PAN to the deductor, TDS is deducted at 20% instead of the standard rate |
| Section 204 — Person responsible for deduction | The enterprise client or business making payment is the deductor and is legally responsible for deducting and remitting TDS |
| Voder identification | Details |
|---|---|
| Company legal name | Transolux Transport |
| Legal structure | Partnership Firm |
| Brand / product name | Voder |
| PAN | AAYFT6656R |
| GSTIN | 29AAYFT6656R1ZK |
| TAN | Available on request |
| Registered address | 2nd Floor, No. 971/2, Andanur Rajesh Building, 1st Cross, 1st Main, KTJ Nagar, Near Ambedkar Circle, Davanagere, Karnataka — 577001, India |
When TDS Applies on Payments to Voder
Any business entity (company, firm, LLP, HUF, or individual with accounts subject to audit under Section 44AB) making payments to Voder for logistics or transport services must deduct TDS under Section 194C if either threshold is crossed:
| Threshold type | Amount |
|---|---|
| Single transaction (single invoice / single payment) | Exceeds ₹30,000 |
| Aggregate payments in a Financial Year (1 Apr – 31 Mar) | Exceeds ₹1,00,000 |
If neither threshold is crossed in a financial year, no TDS is required on payments to Voder. TDS applies from the transaction that causes the threshold to be exceeded.
What counts as 'work' under Section 194C
- Transportation of goods by road using any vehicle
- On-demand delivery, multi-stop logistics services
- Vehicle rental (with driver) for goods movement
- Packers and movers services including loading, unloading, and transport
- Any contract for carriage of goods
What is NOT subject to TDS under Section 194C
- Certain separately invoiced technology or professional service components may attract TDS under other provisions depending on nature of services — consult your tax advisor
- Insurance premium components (separate insurance policy)
- GST component — TDS is computed on the base amount excluding GST
Applicable TDS Rates under Section 194C
| Deductee status | TDS rate | PAN required? | Remarks |
|---|---|---|---|
| Individual or HUF | 1% | Yes | Not applicable for Voder (Voder is a registered entity) |
| Company, Firm, LLP, or any other entity | 2% | Yes | Standard rate applicable to Voder (Transolux Transport) |
| Any payee — PAN not furnished | 20% | — | Applies if Voder fails to furnish PAN; unlikely — contact finance@voderapp.com |
Standard rate for Voder
Voder (Transolux Transport) is a partnership firm. The applicable TDS rate on payments to Voder is 2% of the payment amount (excluding GST). Voder's PAN (AAYFT6656R) will be furnished upon request.
Small Transport Operator Exemption
A special TDS exemption under the proviso to Section 194C(6) of the Income Tax Act, 1961 exists for small transport operators.
| Condition | Requirement |
|---|---|
| Fleet size | The transporter owns ten or fewer goods carriages during the financial year and furnishes a declaration along with PAN as prescribed under Section 194C(6) |
| Declaration | Written declaration to the deductor confirming ownership of ≤10 goods carriages |
| PAN | Must provide a valid PAN along with the declaration |
If Voder qualifies as a small transport operator in a given financial year (owning ≤10 goods carriages) and furnishes the required declaration along with PAN, no TDS deduction is required under Section 194C.
Enterprise clients may request a Section 194C(6) declaration from Voder's finance team at finance@voderapp.com to determine if the exemption applies for a given financial year. Voder will respond within 5 business days.
TDS Deduction Process — Obligations of Enterprise Clients
If your business is required to deduct TDS on payments made to Voder, you must follow this procedure. Non-compliance attracts interest, penalties, and disallowance of expense under Section 40(a)(ia).
| Step | Action |
|---|---|
| 1. Determine liability | Check whether single payment or aggregate to Voder exceeds ₹30,000 / ₹1,00,000 thresholds |
| 2. Obtain Voder's PAN | Request PAN AAYFT6656R from finance@voderapp.com before payment |
| 3. Compute TDS | Compute TDS at 2% on the base amount excluding GST (per CBDT Circular No. 23/2017) |
| 4. Deduct and pay net | Deduct TDS from invoice amount and remit the net to Voder. TDS goes to the government. |
| 5. Deposit with government | Deposit deducted TDS using Challan ITNS 281 within due dates (Rule 30) |
| 6. File quarterly return | File Form 26Q within prescribed due dates |
| 7. Issue Form 16A to Voder | Generate digitally signed Form 16A from TRACES portal and email to Voder finance |
| TDS deposit due dates | Period |
|---|---|
| 7th of the following month | April to February (all deductors) |
| 30th April | March (all deductors) |
Penalties for non-compliance
Failure to deduct or deposit TDS, or to furnish Form 16A, may result in: (a) disallowance of 30% of the payment as a business expense under Section 40(a)(ia); (b) interest under Section 201(1A); and (c) penalty under Section 271C.
TDS Certificate Submission Process
Once TDS has been deducted and deposited, Voder is entitled to claim credit for it. For Voder to claim this credit, the enterprise client must complete the following steps.
| Step | Action |
|---|---|
| 1. Deposit TDS | Deposit deducted TDS using Challan ITNS 281 within due dates |
| 2. File Form 26Q | File quarterly TDS return reflecting payments to Voder (PAN AAYFT6656R) |
| 3. Generate Form 16A | Download digitally signed Form 16A from the TRACES portal after the return is processed. A manually signed photocopy is NOT valid. |
| 4. Send Form 16A to Voder | Share Form 16A with Voder promptly after issuance |
| 5. Email subject format | TDS Certificate Submission — [Company Name] — Q[Quarter] FY [Year] Include company name, TAN, PAN, payment period, and deducted amount. |
| Form 16A issuance due dates | Quarter |
|---|---|
| 15th August | Q1 (April – June) |
| 15th November | Q2 (July – September) |
| 15th February | Q3 (October – December) |
| 15th June | Q4 (January – March) |
Voder's finance team will acknowledge receipt of Form 16A within 3 business days. Use your registered mobile and email for faster processing.
TDS on Driver Partner Payouts (Voder as Deductor)
When Voder pays Driver partners for completed trips, TDS under Section 194C may apply if aggregate payments to a single Driver partner during a financial year exceed prescribed thresholds.
| Threshold / Rate | Details |
|---|---|
| Single transaction threshold | ₹30,000 per single payment to a Driver partner |
| Aggregate annual threshold | ₹1,00,000 in aggregate during a financial year |
| TDS rate for individual Driver partner | 1% (Driver partners are individuals / HUF) |
| TDS rate if PAN not furnished | 20% (Drivers must furnish valid PAN during registration) |
What Driver partners need to know
- Voder deducts TDS at source from Driver partner payouts when thresholds are crossed
- Driver partners owning ≤10 goods carriages who furnish a valid declaration and PAN are exempt under Section 194C(6)
- Voder issues Form 16A quarterly after filing Form 26Q to the Driver's registered email address
- Provide your correct PAN during Voder registration to ensure TDS is deducted at 1% (not 20%)
- The TDS amount deducted from payouts is reflected in your Driver Earnings ledger as a separate deduction line item
In-app view
Driver partners can view TDS deduction details in: Driver App → Earnings → TDS Details. Form 16A will be issued quarterly to the registered email address.
GST and TDS — Interaction and Clarification
| Aspect | Position |
|---|---|
| Is GST included in the TDS base? | NO. Per CBDT Circular No. 23/2017 dated 19 July 2017, TDS under Section 194C is deducted only on the amount excluding GST. |
| Example computation | Invoice: ₹1,00,000 + GST @18% = ₹1,18,000. TDS base = ₹1,00,000. TDS @2% = ₹2,000. Net payment to Voder = ₹1,16,000. |
| GST TCS | GST TCS under Section 52 of the CGST Act, 2017 is a separate compliance applicable to e-commerce operators and is distinct from Income Tax TDS. Voder (GSTIN 29AAYFT6656R1ZK) complies with GST TCS obligations independently. |
Key TDS Compliance Dates — FY 2026-27
| Quarter | Period | Form 26Q due | Form 16A issuance due |
|---|---|---|---|
| Q1 | April – June 2026 | 31 July 2026 | 15 August 2026 |
| Q2 | July – September 2026 | 31 October 2026 | 15 November 2026 |
| Q3 | October – December 2026 | 31 January 2027 | 15 February 2027 |
| Q4 | January – March 2027 | 31 May 2027 | 15 June 2027 |
TDS must be deposited by the 7th of the month following deduction (except March — deposited by 30th April). Late deposit attracts interest at 1.5% per month under Section 201(1A).
Finance and TDS Contact Details
Use the contact card below for any TDS-related correspondence. For driver-specific TDS queries, the in-app channel is fastest: Driver App → Earnings → TDS Details.
This Policy is for informational purposes and does not constitute legal, tax, accounting, or professional advice. In the event of any conflict between this Policy and the Income Tax Act, 1961, the Income Tax Act, applicable rules, notifications, circulars, and judicial pronouncements shall prevail.