TDS PROVISION ON FREIGHT PAYMENT ON IMPORT

[Pankaj Jain]

Our client is CHA and making payment of freight to the Non resident on import of goods. Is there any TDS liability on the same for CHA agent? what documents we should check before certification of Form 15CB ?

AI Summary

Client Seeks Clarity on TDS Liability for Freight Payments to Non-Residents, Certification Requirements for Form 15CB Discussed A client, operating as a Customs House Agent (CHA), inquires about the applicability of Tax Deducted at Source (TDS) on freight payments made to non-residents for importing goods. The client seeks guidance on TDS liability and the necessary documentation required for certifying Form 15CB. A respondent asks if the issue has been clarified, indicating the need for further information or resolution.