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).
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
CAclubindia
