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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Liability to collect tax at source (TCS) u/s 206C(6A)/206C(7) - ...

Income Tax

January 12, 2024

Liability to collect tax at source (TCS) u/s 206C(6A)/206C(7) - Form No.27C filled belatedly - sale of scrap - When there was no dispute about such a declaration being filed in a prescribed format and there was no dispute about the genuineness of such declaration, mere delay in filing the said declaration would not defeat the very claim. - AT

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