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

Clarification Sought on TDS Liability for Customs House Agents Paying Freight to Non-Residents; Form 15CB Documentation Needed A client, acting as a Customs House Agent (CHA), is paying freight to a non-resident for importing goods and seeks clarification on whether there is a Tax Deducted at Source (TDS) liability for the CHA agent. Additionally, they inquire about the necessary documents to verify before certifying Form 15CB. The only response in the forum asks if the issue has been clarified and requests further information if not.