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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 - Tri

Income Tax - 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 .....

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