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 ?

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above said issue? If not please inform.

AI Summary

TDS on freight payments: whether CHA must deduct tax on nonresident freight and documents for Form 15CB certification. Whether a Customs House Agent (CHA) paying freight to a nonresident on import transactions must deduct tax at source and what records must be verified before a chartered accountant certifies Form 15CB are the operative issues; the text presents the query and a request for clarification but contains no substantive resolution.