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TCS 206C

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(Querist)
05 December 2016 As per section 206C seller shall collect tax from buyer @ 1 % on sale of certain items or provision of services exceeding two lakh ruppes. This 2 lakh is per bill or for one complete year. please guide
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
05 December 2016 Per bill because the phraseology used therein is 'at the time of receipt of such amount in cash'.
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CA Harshit Rathi

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CA Harshit Rathi (Querist)
05 December 2016 thanks sir -)




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