Practical difficulties of implementing 206C(1H) and 194Q

Shailesh Prajapatipro badge , Last updated: 02 May 2021  
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Finance Bill 2020 introduced TCS on sales under section 206C (1H) which mandates that w.e.f from 01/10/2020 a seller receiving an amount as consideration for the sale of any goods of the value or aggregate of such value exceeding Rs.50 Lacs in any previous year to collect tax from the buyer a sum eq

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Shailesh Prajapati
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Category Income Tax   Report

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