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Custom duty

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04 May 2012 sir i have a question that my uncle deducted tds on clearance charges but does not deduct tds on custom duty under section 194c , he said that custom duty is already a type of tax , is he was right ? please give me the suitable reason for your answer.
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04 May 2012 Yes he is correct in doing so. The clearing agent pays custom duty on our behalf and get it reimbursed from us.

It is not his income.

So we dont need to deduct tax on it

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