Urgent. . for tcs on jewellry. .

sudhir munjal (Student) (53 Points)

11 December 2012  
evry seler s requrd to colect tax @ 1% on jewelry sales if it exceeds rs.2 lakh..! My query is- a persn say housewife..(obviously nt having TAN)..sells jewelary of rs.20 lac nd colect tcs..hw she would be depositing d same nd would file tcs return (knwng d fact she dnt hv PAN and TAN). ? Is der any spcl chalan for this . ?