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Tax collection at source (TCS) @1% is on sale of any motor vehicle of the value exceeding ten lakh rupees or @1% if sale consideration received in cash exceeds 2 lakh rupees - CBDT clarifies - even if both the conditions are existing, TCS shall be 1% only

Income Tax - Tax collection at source (TCS) @1% is on sale of any motor vehicle of the value exceeding ten lakh rupees o .....

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