TCS on Scrap - section 206C - there is no requirement that the ...
Income Tax
November 9, 2022
TCS on Scrap - section 206C - there is no requirement that the goods to be eligible for scrap should be produced/manufacture by the seller itself. - In present assessee’s case the assessee has not filed prescribed Form 27C thereby exempting the seller to collect tax under Section 206C - CIT(A) has rightly made tax liability including interest u/s 206C - AT
View Source
