TDS on import Payments

Hi,

Need your help on  the 194Q TDS applicability for USD domestic import, BOE for home consumption is filed for entire invoice value.

Could you please guide if payer has to deduct TDS under 194Q @ 0.10%

Thank you in advance 

 

 

Replies (1)
The provisions of section 194Q are not applicable in case of import of goods.

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