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Section 206C(1H)


Sales During F.Y. 2019-20 exceeded 10.00 Cores. Sales Proceeds Received During F.Y. 2020-21 from a Particular Buyer Exceeds 60.00 Lakhs. (Rs 55 Lakh towards the goods sold during f.y. 2020-12 + Rs 5 Lakh towards the goods sold during f.y. 2018-19) TCS applicable on the receipt of Rs. 5 lakh received towards the goods sold during f.y. 2018-19 ?



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