Tds on payment made to cha


This query is : Resolved 

(Querist)
01 October 2013 why we deduct the TDS u/s 194c while make the payment to CHA

01 October 2013 payments made to clearing and forwarding agent for carriage of goods, the same shall be subjected to tax deduction at source under section 194C of the Act.

Reference: Circular : No. 714, dated 3-8-1995

7th question

https://law.incometaxindia.gov.in/dittaxmann/incometaxacts/2008itact/Sec_194C.htm


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