TDS - where payments are made to shipping agents of nonresident ...

Payments to Shipping Agents of Nonresident Ship-owners Not Subject to TDS u/ss 194C and 195, per Section 172.

June 18, 2016

Case Laws Income Tax AT

TDS - where payments are made to shipping agents of nonresident ship-owners or charterers for carriage of passengers, etc., shipped at a port in India, since the agent acted on behalf of the nonresident ship-owner or charterer, he steps into the shoes of the principal and, accordingly, the provisions of section 172 shall apply and those of sections 194C and 195 will not apply - AT

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TDS - where payments are made to shipping agents of nonresident ...

Payments to Shipping Agents of Nonresident Ship-owners Not Subject to TDS u/ss 194C and 195, per Section 172.

June 18, 2016

Case Laws Income Tax AT

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