07 July 2007
what are the provisions on deduction of t.d.s. on the freight outward paid on export sales to TRANSPORT AGENT? Does it attract sec.194C?or there will be no liability of t.d.s on the same. please clarify the same.
07 July 2007
TDS in liable to be deducted on the payments made to CHA for clearing charges and not on Ocean freight. It should be seen that the charges are shown seperately.
CAclubindia
