TDS on Freight paid to Airlines

Atal Dangaich (CA Final Student) (153 Points)

06 January 2009  

Please tell me that whether a co., which exports its products, needs to deduct TDS when making payment to ailines for freight, where the goods are not exported directly to the destination country, but first sent to, say Mumbai, and then the goods are sent to the destination country ttarget='_blank' rel='nofollow' hrefrom. The seller is required to pay only for the freight upto Mumbai.

Is the seller required to deduct TDS while making the aforesaid payment?