Taxability of freight charges: NOC may be issued for full remittance where no portion is paid in India. Freight on import of cargo is not taxable in India unless paid in India to the nonresident shipowner or its agent. Where entire freight is remitted abroad by telegraphic transfer through a foreign bank and no part is received in India, an NOC for the full freight remittance without deduction of tax at source may be issued, subject to the remittance following the described payment timing and mechanism.