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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>No TCS under Section 206C(1H) for buyers with fully tax-exempt income; partial exemptions do not qualify.</h1> No tax collection at source (TCS) is required under section 206C(1H) when goods are sold to a buyer whose entire income is exempt from income tax under the Income-tax Act or any other parliamentary legislation. This exemption does not apply if only a portion of the buyer's income is tax-exempt.

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