TDS on shipping line

CA. ROHIT GUPTA (Service) (133 Points)

28 January 2011  

Is TDS need to be deducted in case payment is made to foreign shipping line company for freight paid in case of import of goods to India?
 Sec 172 is not applicable here(that is in case of goods sent from India).
Is sec 195 applies here? we can't say here the income is chargaeble to tax in India?

Need a reply alongwith relevant provisions immediately.........

Thanks

Regards
ROHIT GUPTA