Tds liability?

Jalpesh Maniyar (CA Final Student) (225 Points)

21 March 2013  

Dear members,

 

If an assessee (Exporter Firm) making payment to an air freight agent (Say J K Enterprise who is agent of Air India) during the year if the payment to the air freight agent has exceeded in aggregate of Rs.75,000/- is there any TDS liability will arise in this case u/s. 194C??