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of <h1>New Circular Details Income Tax Collection at Source Rules u/s 206C for FY 1992-93.</h1> The circular outlines the collection of income tax at source under section 206C of the Income-tax Act, 1961, for the financial year 1992-93. It specifies that sellers must collect tax from buyers of goods like alcoholic liquor and forest produce at specified rates, with additional surcharges for domestic companies and other buyers. The circular clarifies exemptions for public sector companies and secondary sales. It also details the responsibilities of tax collectors, including issuing certificates, paying collected taxes to the government, and filing half-yearly returns. Penalties for non-compliance and provisions for exemptions through certificates are also addressed.
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