Whether tds is applicable on wharf dues

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Marmugao Port trust (MPT) in Goa has charged wharf dues to clearing, forwarding & shipping Agency (C&F) on the articles bought. Whether the client has to deduct TDS on payment made to C&F Agency on such amount charged by them to client? Also please let me know under which Section does such deduction fall.

Replies (1)

Any amount which is reimbursement in nature is not liable for deduction, if seperate bills are raised by the C & F agents.


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