TCS Section 206C(1H)


Quick Summary
This document provides a comprehensive overview of Section 206C(1H) of the Income Tax Act, concerning Tax Collected at Source (TCS). It clarifies who is liable to collect TCS, the threshold for applicability (receipts above Rs. 50 Lakhs), and the applicable rates based on PAN/Aadhaar status. The guide also details payment and return procedures, including due dates for quarterly filings. It's a valuable resource for sellers and businesses needing to understand and comply with these tax regulations.

File details
PDF 1.43 MB 0 downloads Income Tax
File description
PFA #pdf
Submitted by Guest · Posted 08 September 2020 · Report
Comments


CCI Pro


Popular Files


Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
CA Articles

Kothari Jain Patil & Chartered Accountants

Pune

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
18 August 2026
Audit Assistant - Remote / Work From Home

CA ANOOP P K & ASSOCIATES

Kozhikode

CA Inter

View Details