Tds

This query is : Resolved

raj (Querist)
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11 October 2013 Sir,
Please let me know if tds is deductible on import charges (ocean freight, do charges, etc.) paid to c.h. robinson world wide freight pvt ltd. (Resident) which could be agent of c.h. robinson world wide (NR) considering the provisions of sec. 172 and 194 (C).

regards

V K Bajaj

V K Bajaj (Expert)
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11 October 2013 Whenever an Indian gives any amount to anyone and this amount is Income of the Receiver then TDS rules comes into.

The payment you will make would be the Income of c.h.robinson hence TDS Rules will apply.

In case you pay in foreign currency then additionally you have to follow Procedure of 15CA and 15CB

contact@vkbajaj.co.in

raj

raj (Querist)
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12 October 2013 thanks for your reply but sir i am not still clear....

sec 172 overrides prov. of 194 (c) so if payment of freight is made to NR than TDS need not to be deducted but tax is to be collected according to sec 172 mechanism.....that is scenario in case of export...

But in case of import whether TDS is deductible on import charges( ocean freight and do charges etc.)
1) paid to resident agent of non resident.....
2) paid to non resident
3) paid to resident

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