22 December 2020
TCS were not deducted in earlier as scrap were created in civil work and not from manufacturing or mechanical work. Now as scrap generate in civil contract work, whether TCS will be applicable U/s 206C(1H) effective from 01.10.20. (Sales already exceed Rs.80 lakh and Payment received were more then 50 Lakh during F.Y. 2020-21)
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