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

Vivek Devadiga (7 Points)

03 October 2020  

FY 2019-20, T.O. = Rs.11cr & single buyer T.O. is Rs.1cr

FY 2020-21, T.O. = Rs.12cr & single buyer T.O. is Rs.25 lakh till 30 Sept 2020.

From 1st Oct 2020 T.O. is Rs.20 lakh 

My question is TCS applicable for above case???