25 January 2013
CHA= Custom House Agent (Humour----- And not Half Uncle) . is working as an agent and his services are of contractual in nature. Single payment limit is 30000/- Aggregate Payments limit during the year is 75000/-. TDS is required to be deducted @ 1% if CHA is an Individual or HUF and @ 2% if it is a firm or company.