we are exporting goods against Letter of Credit . Lc adivise is given by bank through Courier agency . LC cover(wrapper) contains the name of courier agency. Cover contains Bill which is for the LC advising charges and handling charges which is mentioed in the bill with in the cover. Courier agency collects this amount(LC advising and handling charges) on behalf of bank. does it attract TDS .if so under what head. or no tds is to be dedcuted, pls explain reason
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