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TDS - ON PORT DUES / CUSTOM DUES

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Querist : Anonymous

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Querist : Anonymous (Querist)
14 June 2010 payment to customs/ port for
1 port dues
2 pilotage
3 cold movement charges
4 tug hire charges
5 shifting charges
6 ILH dues
7 custom on board
whether TDS is to be deducted on abovementioned charges to be reimbursed to port agent ?
port agent paying full amount to port authority so, is he liable to TDS?
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CA Sanat Pyne

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CA Sanat Pyne (Expert)
14 June 2010 if a separate bill is received for the above expences, then no tds will be applicable.

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