07 June 2011
A custom house agent submitted bill as follows:
Container freight charges 80000 THC Charges 20000 Loading & unloading Charges 5000 Agency Commission(i.e. custom house agent fee) 7000 -------- total bill amount 112000 -------- Kindly suggest on which amount and under which section TDS should be deducted. Whether u/s 194C on Rs. 107000/- or u/s 194 H, Commission or Brokerage on Rs. 7000