Is TDS Deductible u/s 194 C on Payment of Ocean Freight?

pls confirm
Replies (3)
Quick Summary
This discussion clarifies whether Tax Deducted at Source (TDS) is applicable under Section 194C on payments made for ocean freight. The consensus is that TDS is deductible if the payment is made to an Indian shipping company, provided they are not acting solely as an agent. The deductibility might differ if the payment is to a foreign shipping company.

To  whom you  are making  the payment  Foreign  Shipping  Company  ,  Or resident  Shipping  Company  .?

Yes applicable
Indian shipping company , not as an agent ..

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