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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Collection of tax at source (TCS) U/s 206C - unless the members ...

Case Laws     Income Tax

September 23, 2019

Collection of tax at source (TCS) U/s 206C - unless the members of the petitioner-association get themselves registered as the manufacturers of bidi u/s 11 of the Regulation of Trade Act, it cannot be said that they are utilizing the processed Tendu leaves for the purposes of manufacture of bidi. - not entitled to claim exemption from TCS

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