Category: TCS Sections

TCS on Sale of Specified Goods – Section 394(1) (206C(1))

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The provisions relating to collection of tax at source on specified goods have been restructured under the Income-tax Act, 2025. The earlier Section 206C(1) of the Income-tax Act, 1961 is… Read more »

TCS on Toll Plaza, Parking Lot and Mining Contracts – Section 394(1) (206C(1C))

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The provisions relating to collection of tax at source on specified contracts such as toll plazas, parking lots, and mining activities have been restructured under the Income-tax Act, 2025. The… Read more »