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Income Tax - Highlights / Catch Notes

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Constitutional validity of Tax Collection at Source (TCS) u/s ...

Income Tax

April 13, 2019

Constitutional validity of Tax Collection at Source (TCS) u/s 206C - statute does not breaches any constitutional provision - petitioners, when they are buying timber to pay tax in advance and when selling to collect tax from the buyer - Provisions are neither arbitrary nor any prejudice to petitioners.

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