It's very important to understand the diffe.. between tds & tcs .
TDS has to be deducted when the assessee claim expenditure in our books of accounts for services rendered by other assessee then the assessee who claiming the expenditure in our books of accounts then he will deduct tds of that party (issuing bill) against services given.
TCS has to be collected when the assessee sale some notified material to other assessee like scrap,tandoo leaves, forest product as mention u/s 206c etc.
then the party at the time of generating the sale bill then he will collect tcs at the time of billing.
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