TDS U/S 194Q AND TCS U/S 206C1H CROSS APPLICATION

rajdip ranpara (proprietor) (141 Points)

07 August 2021  

WE ARE LIABLE TO COLLECT TCS ON SALES U/S 206 C (1H)

NOW OUR ONE CUSTOMER IS NOT LIABLE TO DEDUCT TDS U/S 194Q THOUGH HE IS DEDUCTING TDS AND ASKING US TO NOT COLLECT TCS BECAUSE HE HAS ALREADY DEDUCTED TDS.

NOW QUESTION  IS THAT WHETHER WE ARE LIABLE TO COLLECT TCS U/S 206C (1H) IF HE IS DEDUCTING TDS U/S 194Q THOUGH HE IS NOT LIABLE?