Sea / Air transport charges

This discussion explores the applicability of TDS (Tax Deducted at Source) on sea and air transport charges when dealing with both NRI and Indian agents. It clarifies that if an Indian C&F agent books transport services and issues a tax invoice, transport charges typically fall under the Reverse Charge Mechanism (RCM), requiring TDS deduction. However, if a sea transport invoice is issued by an FCM, Section 194C or Section 172 might apply instead of RCM.