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TDS / TCS.

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(Querist)
17 October 2008 What is the difference between TDS and TCS? And where is TCS Applicable.
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
17 October 2008 TDS-Tax deducted at source
TCS-Tax collected at source.

TCS is applicable, for example, when sale of scrap is made and at the point of collection of money towards sale, income tax is also collected.
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SANJAY VERMA

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SANJAY VERMA (Expert)
17 October 2008 refer to section 206c for applicability of tcs
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