Rashmi (CA) (108 Points)
07 October 2008TDS on payment to C & F Agent and Customs House Agents
Whether payment made to clearing & forwarding agents are covered under section 194J or 194H for TDS purposes. Whether the same also applicable in case of payment to Customs House Agents.
CA Shree Jain
(Chartered Accountant)
(1572 Points)
Replied 07 October 2008
Hi
TDS has to be deducted under section 194C for contract work. In case the CHA gives combined bill for reimbusements and service charges, TDS has to beducted on whole bill. However,if separate debit note is issued for reimbursements and service charges bill is issued separately then TDS is applicable on the bill amount only and not on the debit note
CA Hemantkumar,M.COM,ACA,DISA,cVa.
(Chartered Accountant)
(98 Points)
Replied 07 October 2008
It is to be deducted under section 194C as it is a contract.
Virang Bhatiya
(Auditor)
(36 Points)
Replied 19 October 2010
If CHA charging Service tax on reimbursement part, whether we need to deduct tax?
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
