Once the declaration referred to in section 206C(1A) was ...

Section 206C(1A): Assessee Can't Collect TCS from Buyers After Declaration, Not in Default for Non-Collection.

August 25, 2014

Case Laws     Income Tax     AT

Once the declaration referred to in section 206C(1A) was received by the assessee, then thereafter the assessee could not legally collect the TCS from such buyers and consequently the assessee cannot be treated as an assessee in default for not collecting TCS from such buyers - AT

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