Friends
I draw your kind attention to section 206C(1D) on collection of tax at source for provision of sevices / sale of goods.
The Act provides that the scheme shall not be applicable for certain class of buyers who would fulfil prescribed conditions.
Has there been any notification issued as on date ie 11/07/2016.
Regards,
Dipjyoti
Circular No. 22/2016 regarding TCS
Friends
Please refer to section 206(1E) of the Act 1961 as amended by Finance Act 2016. It states ‘ nothing contained in sub section 1D in relation to sale of any goods (other than bullion or jewellery) or providing any service shall apply to such class of buyers who fulfil such conditions as may be prescribed.’
My query is if any such conditions referred to in section 206C(1E) have been notified till date by Department.
Regards
Dipjyoti
Friends
Please refer to section 206(1E) of the Act 1961 as amended by Finance Act 2016. It states ‘ nothing contained in sub section 1D in relation to sale of any goods (other than bullion or jewellery) or providing any service shall apply to such class of buyers who fulfil such conditions as may be prescribed.’
My query is if any such conditions referred to in section 206C(1E) have been notified till date by Department.
Regards
Dipjyoti
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