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Tds on shipping charges

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(Querist)
14 June 2013 Sir

My client is engaged in import Business & is regularly paying shipping Line charges per container. Whether any TDS is laible to be deducted on these charges ? If yes, then under which section ?
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CA PARTH SHAH

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CA PARTH SHAH (Expert)
15 June 2013 U/s 194C tds has t be deducted on container charges.
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