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Sec 194 c : tds on payment to cha

This query is : Resolved 

17 January 2013 Dear Sir,

Assessee is making the Payment to CHA for Importing Iron Scrap. The said payment is for Agency Charges as well as Consideriable amount for reimburshment of Expenses.

Whether TDS u/s 194 C is to be deducted on Agency Charges amount with its service tax. Or on total amount paid to CHA.


kindly give notification or circular or judgement regarding above questions if any...

17 January 2013 In most of such "reimbursement allowable" kind of contracts.....The charges paid to AGENT is considered as one contract(Including reimbursement)

17 January 2013 if there is separate bills of Agency charges and reimburement then no TDS on Reimbursement. (condition: supporting requires for expense)
But if there is one bill for both then TDS will be deducted on full amount.


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