why tcs

Tax Collected at Source (TCS) is income tax collected in India payable by the seller who collects in turn from the buyer and it is provided under section 206C of Income Tax Act, 1961 at the sale of some goods which are specified. The TCS Rate is different for each category of goods 

thanks for your immediate reply
but i need know why TCS and wht the objective of collecting tcs

The concept behind TCS is very simple, lets take a example of TCS on toll plaza is 2% i.e the the user have to 2% extra to the collector and who in turn pays to the govt. The concept behind this is that the govt cannot track you, so there would be a revenue loss for them, that’s why they allocated the responsibility to the toll collector, same reverse concept is in case of TDS i.e govt cant keep track on the receipient of money so they made responsible to the payer to deduct certain percentage.

you gave me the relevant reply. thanks