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TCS U/S 206C(1G)(a) of the Income-Tax Act, Applicable W.e.f. 1st October, 2020 (Payment Made to the Authorised Dealer for remittance out of India under LRS scheme of RBI)
Collected by Whom:- being an authorised dealer, who receives an amount, for remittance out of India from a buyer, being a person remitting such amount…
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TCS U/S 206C(1G)(b) of the Income-Tax Act, Applicable W.e.f. 1st October, 2020 (Payment Made for Overseas Tour Packages to Tour Operators)
Collected by Whom:- Being a seller (i.e. tour operator) of an overseas tour programme package, who receives any amount from a buyer, being the person…
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TCS U/S 206C(1H) of the Income-tax Act, Applicable W.e.f. 1st October, 2020 (Payment Received from Buyer)
Collected by Whom:- Every person, being a seller, who receives any amount as consideration for sale of any goods of the value or aggregate of…
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