TCS Provisions applicable on amounts received from illegal miners/ transporters

District Mining Officer Vs DCIT (ITAT Raipur) ITAT Raipur held that assessee is liable to collect tax at source (TCS) under section 206C(1C) of the Income Tax Act on the amounts received from illegal miners/transporters. Facts- The assessee, i.e. District Mining Officer (DMO), a department of the State Government of Chhattisgarh was subjected to a TDS survey u/s. 133A(2A) of the Act. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from ille...