Which section 194 H or 194C for TDS on payment to Clearing & Forwarding Agents ?

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Which section 194 H or 194C for TDS on payment to Clearing & Forwarding Agents ?Tax at source is one of the most interpreted provisions under I T Act and therefore when it comes to deduction of tax at source on payments to Clearing & Forwarding Agents , popularly known as C & F agents…