TAX COLLECTION AT SOURCE (TCS) UNDER SECTION 206C (1H) OF THE INCOME TAX ACT, 1961 w.e.f. 1st October, 2020 Finance Act, 2020 inserted sub-section (1 H) in section 206C of the Act which mandates that with effect from 1 st day of October, 2020 a seller receiving an amount as consideration for sale of any […]
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