Tcs u/s 206cq

This discussion addresses a query regarding filing ITR 1 when Tax Collected at Source (TCS) under section 206CQ appears on Form 26AS. The initial response expresses doubt about the applicability of ITR 1 in such cases and requests further clarification on the nature of the payment. It's noted that there is no section 206CQ in the Income-tax Act, 1961, suggesting a potential misunderstanding or typo in the section number.