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Percentage of TCS

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(Querist)
25 December 2020 What is the percentage of TCS on scrap ? Is there any notification regarding this ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
26 December 2020 1% TCS applicable on scrap sales. See the link for more details.
https://taxguru.in/income-tax/every-scrap-sale-is-not-liable-to-tax-collection-at-source-tcs.html

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