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


This query is : Resolved 

Quick Summary
This discussion addresses the applicability of Tax Deducted at Source (TDS) when making payments for ocean freight to an agent representing a non-resident company. The core question is whether TDS applies and, if so, under which section of the Income Tax Act, such as 194C or 195. It also considers potential exemptions if the agent is a non-resident or represents a foreign shipping agent covered under Section 172.

(Querist)
20 January 2020 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.

21 January 2020 .. If he is non resident or agent of foreign shipping agent covered u/s 172... then no TDS

21 January 2020 please check if it is covered under section 172


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