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TCS ON PURCHASES

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(Querist)
04 April 2022 IS TCS COLLECTED u/s 206C(1H)ON PURCHASES IF THE BUYER IS AN EDUCATIONAL INSTITUTION AND NOT A TRADER. SELLER TURNOVER IS MORE THAN 10 CRORES AND SALE VALUE EXCEEDED 50 LAKHS.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
04 April 2022 Yes, TCS applicable in such a case.

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