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Ca. Aadesh Kumar Agrawal

Latest Posts by Ca. Aadesh Kumar Agrawal

Section 206C(1H) : TCS on Sale of Goods

September 24, 2020 125724 Views 9 comments Print

Section 206C of the Income Tax Act provides for the collection of tax at source (TCS) on the business of trading in alcohol, liquor, forest produce, scrap, etc. In order to widen and deepen the tax net, two new sub-sections (1G) and (1H) to section 206C has been inserted by the Finance Act 2020 with effect […]

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