tds deduction on direct port delivery charges of jnpt

I think, not deductible with port authorities.

TDS is not applicable in below cases:

• When the amount is paid to government or any government body and Reserve Bank of India
• Amount is paid to notified mutual funds under Section 10(23D)
• When deductee has certificate of no-deduction under Section 192 of the Income Tax Act
• When amount is paid to state or central financial corporations
• Interest credited or paid to :

• Banks or Banking Company
• Life Insurance Corporation, Unit Trust of India or any other insurance company
• National Savings Certificate
• Kisan Vikas Patra
• Non Resident External Account
• Banking Co-operative society
• Savings account and Recurring deposits of banks and co-operative society
• Notified body for non-deduction of tax