WEF from 1/07/2012 TCS is applicacle to sale of coal
My question is wheather individual /Firm also required to Collect TCS or wheather this provison is only applicable to Corporate Assessee
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Tcs on minerals-special
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if seller is an individual then section 206 c is not applicable case Mandan Mohan Gupta Vs Union of INdia 1993 but indvidula whos books are require to be audited u/s 44 AB is require to collect TCS ,
Firm is already coverd under the statutory definition of seller u/s 206 so require to collect TCS
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