TDS applicable on payment to Foreign Freight Forwarder

nancy (job) (23 Points)

30 May 2022  

1. Taxability of Foreign Freight Forwarders is same as of Airline Companies & Shipping Companies?

2. Is TDS applicable on payment to Foreign Freight Forwarder who doesn't have PE in India? If YES, then TDS need to be deducted u/s 195 - at what rate?

3. Under which article of DTAA, benefit can be given if we received TRC?