TCS on sale of Goods- Section 206C(1H) w.e.f. from 1st October 2020
The new section 206C(1H) of the Income Tax Act, 1961 has been introduced by the Finance Act, 2020 for Tax Collection at Source(TCS) on sale of goods. The provisions of this sub section is applicable and notified from 1.10.2020. The provisions of this sub section is applicable in following circumstances: a) It is applicable to […]