Tcs on old computers

Dear Sir

If computers are sold as Scrap under sectio 206C(b) of Income tax act 1961 than you have to collect TCS amount 1% from Buyer of computer and deposit the same to Govt. on or before due date of Payment.

Meaning of Scrap:- scrap" means waste and scrap from the manufacture or mechanical working of materials which is definitely not usable as such because of breakage, cutting up, wear and other reasons;