TDS on Port Charges

check the annexed documents and if found them in order in name of company then no tds on such fees which are direcly paid by agent for and behalf of company, 

but if the documents are not in name of company then tds applicable on whole sum paid, 

Thanks again for your reply. Further is there any circular or section wrt the same for reference purpose.

Sharma Ji,

I have checked the documents some documents are not in the name of company rather same is in the name of our agent. Hence based on the clarification given by u I must deduct TDS on the bill which has been issued in the name of our agent. But agent is harping on the same issue based on the circular no 723 ( as stated earlier) but which I think has no relevance to the charges which is being incurred in India.

As far as I think section 172 will come into play only when we make payment to any non residents but in the present scenario we are making payment to Resident either through agent or directly.

Plz clarify the above as it would be of great help for me.

Thanking you