TCS section

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What is Section 206 CD under TCS? Shall it be counted as income?
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Hey there , TCS is simply Tax collected at source which the seller has to collect from the buyer at the time of sale of specified goods and deposit to the Government. It will not be counted as income.
Here I'm asking about section 206CD? Kindly note it...
Okay , I don't find any section like 206CD ! Can you provide more information about it?
I myself don't know


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