TMI BlogWhat will be the rate of TCS under section 206C(1H) if buyer is a non-filer of income-tax return?X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax - Manuals - Ans. As per section 206CCA , if the buyer has not furnished its return of income as per section 139(1) and the due date has expired, tax is required to be collected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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