TDS is not applicable on payments to "Government". However, Goverment operates through multiple organisations such as Port Authority where services are provided to Importers or clearing agents.
In addition the Ports own and rent out land and buildings to users.
Question:
a) Is TDS applicable on payments made by clearing agents or others to the Port by way of demurrage or other charges?
b) Is TDS applicable on payment of ground or building RENT or "Compensation in lieu of rent", to Port Authorities (by whatever name called)?
Thank you.
CAclubindia
