TCS on sale of Fly Ash

This discussion explores whether Tax Collected at Source (TCS) is applicable to the sale of Fly Ash under Section 206C of the Income Tax Act. Experts suggest that TCS generally applies to minerals like coal and lignite, but Fly Ash is typically considered waste from a manufacturing process and is not explicitly included in the list for TCS. Therefore, it appears TCS is not applicable on Fly Ash sales.