Doubt with regard to section

Sir, With regard to TCS-U/s.206C(1H) which was introduced from 01-10-2020, for removal of doubts, CBDT had issued a circular vide no.17 of 2020 dated 29/09/2020, vide F.No.370133/222020-TPL.

Vide point no. (iii) of 4.4.2 what I have understood is that

Threshold limit is of Rs.50.00 lacs is with regard to previous year ie. 01-04-2020 to 31-03-2021, and implementation is from 01-10-2020.

Senario-1: From 01-04-2020 to 30-09-2020 collections were 49.00 lacs and such collections are exceeded more than of Rs.50.00 lacs on 10-10-2020, hence, I will collect the TCS on the amount collected in excess of Rs.50.00 lacs.

Senario-2: From 01-04-2020 to 30-09-2020 collections were of Rs. 75.00 lacs, now from 01-10-2020, do I have to collect the TCS only on the collections received on after 01-10-2020 or on 01-10-2020 do I have to collect the TCS on Rs. 25.00 lacs as already collections were in excess of Rs. 50.00 lacs by 30-09-2020?

Kindly clarify.