An Overview of TCS on Sale of Goods u/s 206C

Chandani Nawalkha , Last updated: 07 October 2020  
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There are close to 32 items of income/payments on which tax is deductible at source (TDS) and 11 items on which tax has to be collected at source (TCS). However, this position has now been changed after the introduction of a new sub-section (1H) in Section 206C of the Income Tax Act vide Finan

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