ON WHICH AMOUNT TDS IS DEDUCTED IN CASE OF CLEARING AGENT...

Clearing & Forwarding agent who provide sevice to exporter and given a contract to other agents and he has to deduct TDS. So on which amount he has to deduct TDS?

 For Example : Total Bill:                   Sea freigh       100000

                                            Inland Transportation        20000

                         Pest Control &   CHA Charge                1000

                                               Documentation Charge   1200

                                              Bill Of Lending                    1200

                                         Total                                      123400     On which amount tds deducted