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TDS on freight charges

This query is : Resolved 

09 January 2009
Whether TDS has to be made on air-freight payable to an airlines by a clearing & forwarding agent? and if yes, under which section & at what rate?????

09 January 2009 u/s 194C you will deduct 2.266% tds on gross amount

09 January 2009 If frieght charges charged by a airline by you is less than one crore in a financial year, then deduct the TDS u/s 194C @2.06% otherwise @ 2.266%.




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