03 August 2011
i am paying truckage (transportation) charges and storage charges to NRI am i liable to deduct tds. what is rate applicable at present .
03 August 2011
I guess charges are paid for containers ( and not trucks) and for storage on ports. Check the specific DTAA agreement between India and that of the country of foreign enterprise. Check whether Article 8 relating to Shipping and Air transport is present in the DTAA. The said article will clarify whether the activity of transportation and storage is exempt or not.
CAclubindia
