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Newly introduced provision on TCS on sale of goods – Some practical issues

October 14, 2020
Through Finance Act,2020 , sub-section (1H) in section 206C was introduced in the I.T Act,1961 (the Act) for collection of tax by the seller of goods from financial year 2020-21 , however due to Covid-19,Pandemic the applicability of the provision deferred to 01.10.2020.
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taxmann.com
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