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Amendment of section 206C. - TCS - Tax Collection at source - expansion - the seller shall collect the tax at the rate of one per cent. on the sale of motor vehicle of the value exceeding ten lakh rupees in cash or by the issue of a cheque or draft or by any other mode or for sale of any other goods (other than bullion and jewellery) or providing any service in cash exceeding two hundred thousand rupees. (amount on which TDS has been deducted or where certain conditions have been fulfilled shall be excluded) - w.e.f. 1.6.2016

Bill - Amendment of section 206C. - TCS - Tax Collection at source - expansion - the seller shall collect the tax at the .....

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cheque or draft or by any other mode or for sale of any other goods (other than bullion and jewellery) or providing any .....

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