Applicablity of tds

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In case of goods are exported outside india.

whether tds is applicable on amount of freight charged from the domestic port  to the port area of  importing country.

As i know that tds is not applicable in case of local freight.

please guide me ASAP..

Please provide refrence of any notification or any Case law if any, along with your answer for better understanding

Replies (3)

no such exemption from TDS, 

exemption of transporters is available on production of pan card copy, same is applicable if its road delivery.

Please provide me detail explaination or refrence of any case law or any notification

Only heavy Trucks and transporters in such are exempted from TDS if PAN is provided to the deductor. I believe this was amendment to section 194C in Finance Bill, 2000.

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