Tcs from 1 june 2016

Hi,

I have a query regarding TCS which is applicable from 1 June 2016.(TCS @ 1% if bill value is more than INR 2 lakhs and part/ full payment is in cash)

I have following scenarios where I need to understand the applicability

1. Bill amount INR 2.5 lakhs (Billed in May 2016) and Part payment of INR 1 lakh was made. INR 1.5 lakhs paid in June 2016. Is TCS applicable? At what amount?

2. Bill amount INR 2.5 lakhs (Billed in June 2016) and part payment of INR 1 lakh was made. INR 1.5 lakhs pending (Assuming it will be paid in July 2016). When TCS needs to be collected and at what amount? In June- 1% of 1 lakh and in July- 1% of 1.5 lakhs or In June- 1% of 2.5 lakhs or In July 1% of 2.5 lakhs.

Please help.

Thanks & Regards,

Pooja