TCS on Sale of Goods Section 206C(1H)- Income Tax Act, 1961

TCS would become applicable when the turnover of the single buyer from 1.4.20 would cross 50 lakhs.

Till now the turnover has just been 45 lakhs.

So TCS would become applicable once the turnover from this single buyer would cross 50 Lakhs and subsequently TCS would required to be collected on all the receipts from such buyer.

Agree with Mili Haria ji...