Tds

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2013 Whether TDS is deductible on freight charges (air or sea) on goods imported(including do charges and other handling and documentation charges)IF
1.Paid to Indian agent of a foreign Shipping line/Air line.
2.Paid to Indian Air line/shipping line.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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09 October 2013 yes
in both cases

Ganeshbabu K

Ganeshbabu K (Expert)
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09 October 2013 TDS applicable except on reimbursement payments to C&F agent which was incurred as a pure agent

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Querist : Anonymous

Querist : Anonymous (Querist)

10 October 2013 sir why in both cases....
if such amount is paid to agent of non resident then by applying provision of section 172 (as agent steps into shoes of principal ) section 172 would prevail over the TDS provisions and thereby tds provision should not have applied....

Please through your suggestion.....

Querist : Anonymous

Querist : Anonymous (Querist)

22 October 2013 sir why in both cases.... if such amount is paid to agent of non resident then by applying provision of section 172 (as agent steps into shoes of principal ) section 172 would prevail over the TDS provisions and thereby tds provision should not have applied.... Please through your suggestion.....