Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Higher TCS Rate Applied if Buyer Fails to Provide PAN and File Tax Return by Due Date</h1> If a buyer has not provided their PAN to the seller and has not filed their income tax return for the previous year by the due date under section 139(1), the tax collected at source (TCS) will be at the higher rate specified under either section 206CC or section 206CCA.