As per section 206C of Income Tax Act 1961, A Vehicle purchase more than 10 lac attracts 1% TCS.
In other words.. If the sale value of vehicke is less than 10 lac to a person during the year than need not to deduct tcs but once it crossed the purchase value limit 10lac you will have to dedect tcs on whole amount irrespective or purchase one vehicle or more on same day or during the year
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