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TDS on detention charges

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(Querist)
16 September 2009 please let me know whether TDS is applicable on detention charges for container to domestic shipping company if applicable under sec.194 c or 194 I
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
16 September 2009 Detention does not mean renting. 194 I not applicable.

These can be construed to be consideration for transport services. Sec 194C should be applicable.

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