08 January 2014
The query has something missing about the real payer. Assuming that TDS provisions are applicable to the payee on such transaction the following reply may help you- . Suppose X is taking services of Agency, on amount payable to Agency, X is required to deduct TDS irrespective of the manner in which the agency is accomplishing its affairs. . If Agency is paying payment to other courier agency, in such case agency is required to deduct TDS on such payments. .
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