Tcs 206c(1d)

Yes in this case u have to collect TCS @ 1% at the time of receipt of consideration.

At the time of payment business auxilary service TDS how much % Deduct

if invoice date is before 01.06.2016.... what are tax circumstances????????

as per the section 206c(1d) TCS  @ 1% should be deducted at the time of receipt of consideration.

so as per this language if Invoice raised before 1/6/16 but amount received after 1/6/16 then TCS @ 1% should be deduct.