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TDS ON PAYMENT MADE FOR OCEAN FREIGHT TO AGENT OF NR COMPANY

This query is : Resolved 

Hello,
I have a query regarding applicability of tds on payment made for ocean freight to agent of non resident company.
whether TDS applicable on such payments? if yes then under which section. 194C or 195 or any other section.


.. If he is non resident or agent of foreign shipping agent covered u/s 172... then no TDS

please check if it is covered under section 172


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