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Expert Exchange Home: Direct Tax Ask a Question
AuthorQuestion Title
Vinod Kumar Sharma
New Delhi
TDS on Air Freight

We are a mechant exporter making air freight payment to forwarding agent . The payment made is
purely air freight and airways bill is isuued in our name. Techinaclly speaking it is reimbursement
of air freight to C&F. Whether we are liable to deduct TDS on air -freight .
Replies
crorkz
New York
YGM8s7 It's actually a nice and helpful piece of information. I am glad that you just shared this
useful information with us. Please keep us informed like this. Thanks for sharing.

durgesh
delhi
what will be correct answer

Manjusha
Mumbai
We have paid amount to Agent towards Air Freight for import of goods, Should we deduct TDS from the
payment of Agent's bill

arun thukrul
thane
i have import material from singapore throug air, whether tds on air freight is applicable or not

crorkz matz
New York
PPoCT7 Major thanks for the article.Thanks Again. Fantastic.

crorkz
New York
aPtW14 Muchos Gracias for your article post.Really looking forward to read more. Really Cool.

Bhagwat
Faridabad
What is rate of tds on air freight paid to a USA registered company having no PE in india..
Transportation of Air Freight from USA to Delhi

UMESH CHAND KUSHWAHA
DELHI
WE ARE GSA OF FORGEN AIRLINES . WE HAVE PAID SOME PAYMENT TO DOMISTIC AIR LINE INDIGO AIRLINES FOR
EXPORT OF CARGO HYD TO DEL , TDS DEDUCTED ON INDIGO PAYMENT

Abhijit Chakraborty
Kolkata
We are one of the sub agent of cargo booking by Air throughout India and every fortnight we pay the
payment of our main agent by cheque or cash against there invoices. My question is whether it is
applicable to deduct TDS from the invoice of our main agent or not. If its yes so,which section ?

STEPHEN SANTHOSH T M
CHENNAI
Dear Sir, We are import goods from Hyderabad to Himachal pradesh through GBR Freight forward pvt ltd
.. .is there TDS applicable or not if yes... please tell me which section to deduct TDS. pl.
awaiting for your reply

mahipal singh
new de
Kindly confirm tds is applicable on air freight? if yes please write the which section and also
provide their circuler...

Anit Chauhan
New Delhi
Dear Sir TDS applicable for Freight Forwarder If the original forwarding forwarder/shipping
company

D.C.GUPTA
NEW DELHI
SIR, I DO AGREE THAT IN CASE PAYMENTS OF AIR FRIEGHT ARE PAID TO NOEN RESIDENT SECTION 194C IS
NOT APPLICABLE. BUT IN SUCH CASES SECTION 195 IS APLLICABLE. EXEMPTION IS PROVIDED TO SHIPPING
COMPANIES BUT NOT TO AIR LINES.

amardeep duttagupta
paradip- iocl
which section i can deduct the tds against frieght and forwading ? also have a PAN card no.

RATNA SAHOTA
FARIDABAD
tds applicable on air package of travel and limit for tds applicale if any pplicale or not
applicablle

nirali tripathi
ahmedabad
applicability of tds and rate on air freight

Nimesh
Junaadh
means TDS applicable on impor as well as export freight when transpo rer submit a valid PAN card
........

Nimesh
Junagadh
is TDS applicable on import freight u/s 194c when transporter give us a valid PAN card. ???

RATHEESH
NEW DELHI
WE ARE PAYING IMPORT/EXPORT CARGO CHARGES TO M/S BALMER LAWRIE & CO. LTD. PLEASE CLARIFY WHETHER
THE PAYMENT MADE TO THE FIRM COMES UNDER TDS UNDER SECTION 194C

Khyati Liya
Mumbai
Whether to deduct TDS or not, will depend upon the status of the air freight forwarder. If it is
"Resident", Section 194 C will be applicable and need to deduct TDS and if
"Non-Resident" then no need to deduct.

brijendra
noida
the co. is mfg. the material on the specification of our customer, whereas we purchase our raw
material from our suppliers. are the our customer is liable to deduct the tds u/s 194C from our
invoice amt. pls clear us.

Manoj Mehta
New Delhi
Agreed with SahanK Saurav.

K.V.SRINIVASA RAO
VIJAYAWADA
Applicability of TDS on reimbursement of air freight to C&F depends on the status of Air Ways
for which it (air fregiht) has been paid since section 194C of the Income Tax Act, 1961 is
applicable only to 'residents'. If the original air freight forwarder/shipping company is not a
resident (income tax not been assessed in india) on such payments tds u/s.194c of income tax Act,
1961 not applicable. Please provide any aditional information i.e., case laws or circulars in this
regard. Thanking you

K.V.SRINIVASA RAO
VIJAYAWADA
Applicability of TDS on reimbursement of air freight to C&F depends on the status of Air Ways
for which it (air fregiht) has been paid since section 94C of the Income Tax Act, 1961 is applicable
only to 'residents'. If the original air freight forwarder/shipping company is not a resident
(income tax not been assessed in india) on such payments tds u/s.194c of income tax Act, 1961 not
applicable.

Shshank Saurav
New Delhi
Yo are liable to deduct tax u/s 194 ( C ) .


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