C & F Agent or Principal, who should deduct TDS

On behalf of Client (Principal), C&F Agent pays Custodial/handling charges to Airport authority of India. Agent Produces receipt, claims reimbursement from client (Principal) through Debit Note.

 Principal Claims Expenses. For Agent payment is  reimbursed by Client.  Who is responsible for deduction & payment of TDS ? Principal   or C&F Agent ?

 Kindly give advice, I am very grateful to you.

Thanks & Regards,

Valerian D'Souza

Account Manager of a Pvt. Ltd. Company