TCS applicability sale of good

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TCS (206c 1h) sale of good

One person has collected. 60 lakh for sale of good in the month of April 21 only

He have to deduct TCS @ .1% on 60 or 10 lakh??
Replies (4)
10 lakh maybe
On 10 Lakhs only.
Ok thanks all
Explain it sir

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