TCS u/s 206C (1H) - Applicability, Exemptions and Payment Schedule w.e.f 1st Oct 20

Susmita Dutta, CA , CPA , Last updated: 02 October 2020  
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With effect from 1st of October 2020, Finance Act 2020, introduced a new provision - under Section 206C (1H), regarding the Tax Collected at Source (TCS) on sale of Goods. Applicability of the Section: This section is applicable to the sellers of goods, whose turnover during the preceding FY

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Susmita Dutta, CA , CPA
(CA )
Category Income Tax   Report

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