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Guest (Querist)
24 September 2011 What is TCS?
Please give me discussion with example about TCS procedure.
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Dintakurthi Tirumala

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Dintakurthi Tirumala (Expert)
24 September 2011 TCS means tax collected at source it will be collected by the seller at the time of selling of some item specified by the IT act as per section 206C at the rate specified by it. some examples of the goods is which are liable to TCS is scrap,liquor etc...
For full details and clear clarification please refer section 206C of the Income tax Act.
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