Dear Soniya, Nice to here this valuable query. Here it is noted that the wordings of Finance Act,2015 regarding TDs on Transporter are as follows :- - No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of plying, hiring and leasing goods carriages, where such contractor owns ten or less goods carriage at any time during the previous year and furnishes a declaration to that effect along with his Permanent Account Number, to the person paying or crediting such sum.” Here the word is used OWNS, which means registered in their names. It has not been clarified by department, But in my opinion Instead of running status owning status is to be checked. Further it is noted that TDs is just like an advance payment of Taax and the transporter will be ready easily to allow TDs on their receipts. So to avoid department interference the goods carriage running status is to be checked. It is noted that if there will be a court case the OWN word will be read as registered in transporter's name. Feel free to ask questions about INDIRECT TAX here even on mail garglokesh92@yahoo.in On FB - fb.com/garglokesh92 Regards ! Lokesh Garg !