https://www.taxtmi.com/circulars?id=10482 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. en-us Wed, 14 Feb 1996 00:00:00 +0530 Tue, 14 Jun 2011 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10482 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. Circulars Income Tax Wed, 14 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10482