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TCS on sale of Fly Ash

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Dear Experts,

Whether TCS is applicable on u/s 206C of IT Act against sale of Fly Ash ?

Regards
Pradeep
Replies (2)
TCS applicable on Minerals, being coal or lignite or iron ore etc... Here Fly ash is not included. So no TCS
Fly Ash considerable as waste which generates from the manufacturing process which is defined in the Income Tax Act u/s 206C


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