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Can we apply for lower tcs certificate for section 206c(1f)

vishnupriya (CA Final) (1418 Points)

08 June 2016  

Can we apply form 13 - lower TCS certifcate for section 206C(1F)?


 6 Replies

pooja (nothing) (47 Points)
Replied 08 June 2016

yes, you can apply for lower TCS certificate

vishnupriya (CA Final) (1418 Points)
Replied 08 June 2016

But U/s 206C(9), the new section 206C(1F) is not mentioned for applying lower certficate

pooja (nothing) (47 Points)
Replied 08 June 2016

Please refer the amendment applicable from 1st June,2016.

vishnupriya (CA Final) (1418 Points)
Replied 08 June 2016

I have checked the latest act in Income Tax website itself. 206C(IF) is not included in 206C(9)

pooja (nothing) (47 Points)
Replied 08 June 2016

Again will check and confirm you.

pooja (nothing) (47 Points)
Replied 08 June 2016

Hi,

Sorry, I misinterpretated the amendment effective from 1st june 2016. Thanks for correcting me.

Yes, We cannot applied for lower TCS certificate in the said case.

 


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