Tcs on cash sales

per invoice

the limit is for per transaction. and also the cash component should be more than the rs. 2 lakhs for collecting tds

Thanks to all

That means, if i receive frequently less than 2 lakh cash from same person TCS is not applicable.

Also pl confirm the folliwing.

I raised the invoice in May 16 and cash received in June 16 which exceeds Rs. 2 Lakh, TCS is applicable?

if your status is Individual or HUF

and you are liable to audit as per provisions of sec 44AB during the financial year immediately  preceding the financial year in which  the goods are sold or the services are provided.

then sec 206(1D) is applicable otherwise not

Dear sir 

My quarry is that i have a transport company and i pay advance in cash for per trip which is exceed 2 lac. Please clearify about tcs for transportation