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 to nonresidents: assess withholding obligation and verify documents before Form 15CB certification. Whether a Customs House Agent making freight payments to a nonresident on import is subject to TDS obligations and what documentary verification is required before certifying Form 15CB; the document records only the query and a follow-up asking if the issue was clarified, without substantive guidance.