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TCS u/s 206C (1H) - Points to be kept in mind while applying the section



TCS on sale of any goods - Section 206C (1H) of Income Tax Act,1961 Tax Collected at Source (TCS) is the tax payable by a seller which he collects from the buyer. The rate of TCS is different for goods specified under different categories. Section 206C of the Income Tax Act, 1961 specifies the ca
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