In case of any ship belonging to or chartered by a non resident ...
Non-resident ship operations from Indian ports subject to Section 172; TDS not required u/s 194C.
January 22, 2014
Case Laws Income Tax AT
In case of any ship belonging to or chartered by a non resident which carries passenger, livestock, material or goods shipped at a port in India, the provisions of section 172 would apply and no TDS is required u/s 194C - AT
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