tds on air & ocean freight

This query is : Resolved 

07 July 2010 whether tds is to be made on ocean & air freght if yes give me some referance i.e. cicular/notification & under which section?

07 July 2010 Work include Carriage of goods and passengers by any mode of transport except railways (See Section 194C)

TDS applicable under section 194C.



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