21 August 2017
TDS is not to be deducted on any thing related directly to goods like purchases whether local purchase or import purchase TDS is to be deducted only in respect of services obtained.
TDS is not to be deducted on import purchase of raw material
21 August 2017
But if additional services are taken for import like services from clearing & forwarding agents then TDS is required to be deducted on those "SERVICES" only.
CAclubindia
