Tds on ocean freight payment

vishal chandarana (4 Points)

26 April 2023  
Dear Sir,

i need a circular for non- deduction of TDS in case of ocean freight.

i have tried to search circular online but could not find so properly.

What if freight is paid to CHA? and what if paid directly to Shipping company?

kindly guide as to how to get proper circular for both the scenarios.