TDS ON AIR FRIGHT EXPORT CHARGES

Resident: Apply TDS at 1% (Individual/HUF) or 2% (others) under Section 194C if the payment exceeds Rs. 30,000 (single) or Rs. 1,00,000 (aggregate), unless the transporter provides a valid PAN and declaration as a small transporter (≤ 10 vehicles).

Non-Resident: Generally, payments for export freight to non-resident entities are often not subject to TDS, but this depends on the specific arrangement and tax residency status.