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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Default u/s 206C(6A) - short collection of tax at source (TCS) - ...


Section 206C(6A) Case: Importance of Buyer Declaration Over Sale Date in TCS Short Collection.

July 28, 2015

Case Laws     Income Tax     AT

Default u/s 206C(6A) - short collection of tax at source (TCS) - goods for use in manufacturing, processing or producing articles or things. - The point of reference is furnishing of declaration by the buyer and not the month or date on which sale is affected by the assessee - AT

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