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206C-Collection of Tax at source from sale of scrap

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(Querist)
22 October 2009 Pl tell me conditions for collection of tax at source from sale of scrap of Section 206C and how the saller is not responsible for the collection of tax at source.

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Rakesh
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
22 October 2009 sellers are responsible for c0llect TCS cetificate Form No.27C from manufacturer or Deduct TCS on scrap and deposit to govt.

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