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Income Tax - Highlights / Catch Notes

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Tax Collection at Source (TCS) u/s 206C on Dead Rent/Royalty - ...


Jhansi District Magistrate Must Collect TCS on Dead Rent and Royalties for Mines Under Income Tax Act Section 206C.

September 10, 2013

Case Laws     Income Tax     AT

Tax Collection at Source (TCS) u/s 206C on Dead Rent/Royalty - mines and quarries - leases/licenses have been granted by the District Magistrate, would clearly prove that the District Magistrate, Jhansi is liable to collect TCS - AT

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