TDS on customs clearance charge

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under which section tds on payment of customs clearance charge is to be deducted? and what is the threshold limit to deduct tds?
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As per Circular No.715 Dated 08.08.1995... Any Payments made to "Clearing and Forwarding Agents" for "Carriage of Goods" shall be subjected to deduction of tax at source under Section 194C.

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