TDS u/s206(1H)

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This discussion clarifies the applicability of TDS under section 206(1H) for businesses with multiple units. If the total annual supply of goods across all units exceeds Rs 50 Lakhs, even if individual units fall below this threshold, Tax Collected at Source (TCS) is applicable on the aggregate transaction value. This applies even if both units share the same Tax Deduction and Collection Account Number (TAN).

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(Querist)
29 January 2021 We have two units, one unit supply goods exceeding Rs 50 Lakhs per annum to customers and deduct tds u/s 206C and another unit supply Goods cover u/s 206(1H) less than Rs 50 Lakhs supply, wheather tds is applicable U/s 206(1H) ?
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
29 January 2021 Is both units have same TAN or different???
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Pravat Parida

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Pravat Parida (Querist)
29 January 2021 Yes, Both unit has one TAN.
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
29 January 2021 Then You have to collect TCS on Total transaction of both the units
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