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Tds on shipping company

This query is : Resolved 
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(Querist)
07 May 2012 Dear Expert,

Payment made to Local Agent of Foreign Shiipping Company liable for TDS or Not

Circular 723 is effective for New Budget or withraw

Kindly give advice
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CA.Pankaj Dubey

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CA.Pankaj Dubey (Expert)
08 May 2012 Dear Chintan,

section 172 will apply to payment made to agent of foreign shipping company.

It is not liable under 194C.
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