Collection of tax at source (TCS) u/s. 206C - compounding fees received from persons involved in illegal...

Collection of tax at source (TCS) u/s. 206C - compounding fees received from persons involved in illegal mining and transportation of minerals - The assessee failed to collect TCS on the amounts received from illegal miners/transporters, having failed to do so, was to be treated as ‘assessee-in-default’ u/s. 206C(6) - AT .....

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