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Tcs

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(Querist)
28 January 2015 High sea purchase from a foreign co.. Can this foreign company deduct TCS ? if purchase from indian co , then TCS attract or not in highsea purchase/sales .
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
28 January 2015 Foreign company will not deduct any TCS on high sea purchase(not applicable).

See the link for applicability of TCS.

http://www.charteredclub.com/tax-collected-at-source/

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