Collections under section 206C: specified goods categories and codes for TCS reporting in Form No.49B. Amendment substitutes item 8 in Form No.49B of Appendix-II to the Income-tax Rules, 1962 to specify Tax Collection at Source (TCS) categories and corresponding internal codes for collections under section 206C, listing alcoholic liquor for human consumption, timber under lease, timber otherwise obtained, other forest produce (not timber), and scrap for Form No.49B reporting.
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.
Collections under section 206C: specified goods categories and codes for TCS reporting in Form No.49B.
Amendment substitutes item 8 in Form No.49B of Appendix-II to the Income-tax Rules, 1962 to specify Tax Collection at Source (TCS) categories and corresponding internal codes for collections under section 206C, listing alcoholic liquor for human consumption, timber under lease, timber otherwise obtained, other forest produce (not timber), and scrap for Form No.49B reporting.
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