https://www.taxtmi.com/article/detailed?id=5443 Payments through an Indian agent to a non resident foreign shipping liner for ocean freight, terminal handling charges, demurrage and similar items are not subject to TDS if a valid Tax exemption Certificate names the foreign principal and the Indian agent (or is accompanied by a self declaration); the certificate's non deduction effect is limited to the period stated and payers must verify principal and agent identity against the bill of lading. Payments to Indian shipping liners are excluded from this treatment. en-us Mon, 20 Jan 2014 06:09:16 +0530 Mon, 20 Jan 2014 06:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5443 Payments through an Indian agent to a non resident foreign shipping liner for ocean freight, terminal handling charges, demurrage and similar items are not subject to TDS if a valid Tax exemption Certificate names the foreign principal and the Indian agent (or is accompanied by a self declaration); the certificate's non deduction effect is limited to the period stated and payers must verify principal and agent identity against the bill of lading. Payments to Indian shipping liners are excluded from this treatment. Articles Income Tax Mon, 20 Jan 2014 06:09:16 +0530 https://www.taxtmi.com/article/detailed?id=5443