hi to all professionals.. A company doing shipping services at indian port. This company is an agent of uk based company.. That uk company has grant of 100% DIT relief for the financial year 2011-12. MY DOUBT IS WHETHER TDS IS APPLICABLE FOR SHIPMENT CHARGES PAID TO THIS AGENT COMPANY. And whether tds is applicable for ocean fright i.e shipment charges Whether sec 172 is applicable or sec 194c is applicable. And also what is the impact of double taxation avoidence agreement here ?