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206C (1H) TCS Applicability

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(Querist)
28 March 2023 My client is trading in Wheat, Maize, rice etc (Galla Vyapari). Do the provisions of section 206C (1H) Applicable on him if his t/s is more than 10cr in current financial year ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
28 March 2023 Yes, it's applicable from next year

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