08 January 2013
whether terminal handling charges(THC)and commission paid to clearing & forwarding agent for goods which is exporting outside india,liable for deducting tds??
08 January 2013
Hi Indrajeet, Terminal charges normally paid to clearing and forwarding agents are liable to TDS under secton 194c,kindly check the circular,however ocmmission paid to foreign agent is outside the purview of TDS under section 194H Regards Sripal jain