Tcs

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if i buy a new car, the on road price of car is rs.11,20,000/- & seller gives me discount of rs.25,000/-, the invoice value of car is 10,95,000/- after allowed discount, now in which amount i should pay TCS ? after discount or before discount.
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TCS on Sale of motor Vehicle above Rs 10 Lakh to be collected by seller @ 1% of the sale Consideration ( Sale consideration not defined. but in general, sale consideration means total invoice value which includes Vat)


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