Tax Collection at Source rates set for specified goods, varying by buyer status and payment conditions. Section 206C prescribes Tax Collection at Source rates for specified goods for 2013-2014, inclusive of surcharge and cesses, varying by buyer status (resident/domestic, non resident non corporate, foreign) and, for some categories, by turnover thresholds; goods covered include alcoholic liquor, tendu leaves, timber, other forest products, scrap, packing/toll/mining supplies, specified minerals, bullion and jewellery, with cash consideration thresholds and a temporary coin exemption noted.
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Provisions expressly mentioned in the judgment/order text.
Tax Collection at Source rates set for specified goods, varying by buyer status and payment conditions.
Section 206C prescribes Tax Collection at Source rates for specified goods for 2013-2014, inclusive of surcharge and cesses, varying by buyer status (resident/domestic, non resident non corporate, foreign) and, for some categories, by turnover thresholds; goods covered include alcoholic liquor, tendu leaves, timber, other forest products, scrap, packing/toll/mining supplies, specified minerals, bullion and jewellery, with cash consideration thresholds and a temporary coin exemption noted.
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