Tds on agent services ( cha agents services like agency charges, edi charges etc)

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Whether TDS is Required to be deducted under section 194J or Under Section 194C :

Since the services provided is neither Professional services nor Technical services , It is composite work for the carriage of Goods . So TDS u/s 194J is not applicable.

 If there is contract or agreement  between the parties , TDS under section 194C is applicable. So if the transactions amount crosses the  threshhold limits, TDS under secction 194C is applicable. So TDS would be deducted @ 1 % or 2% as the case may be.

 

 

Replies (2)

https://www.caclubindia.com/forum/tax-deduction-on-services-of-custom-house-agent-359206.asp

But This type of work is not covered under Sec 194(c), sub-clause (e) of clause (iv) of the Explanation.

There mention work is

"work" shall include—

(a)  advertising;

(b)  broadcasting and telecasting including production of programmes for such broadcasting or telecasting;

(c)  carriage of goods or passengers by any mode of transport other than by railways;

(d)  catering;

(e)  manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer,

but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.

So how can be tds deduction on agency charge.

Please correct me if i m wrong.

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