Скачать или смотреть TCS on sale of goods (w.e.f 1st Oct 2020) | Applicability | Compliance procedures |

Government has introduced a new provision for collecting TCS for the sale of goods and depositing the same to the Government w.e.f 1st Oct 2020.
The CBDT has also issued a circular No. 17 in this regard on 29 September 2020, which will also help in understanding this provision practically.

These provisions are given in Section 206C (1H) of the Income Tax Act and here we are discussing this provision in a very simple language.

Download circular from here : https://www.incometaxindia.gov.in/pag...

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