Income tax tcs 50 lakh crossing limit

naresh (ca) (24 Points)

25 January 2021  
if i received 27 lakhs in 5th sep 2020 and 28 lakh in 5th dec 2020 from same customer,do i have to pay tcs on full 28 lakh received on 5th dec or just on 5 lakh(28+27 - 50 lac)? my view is on full 28 lakh. am i wrong?