https://www.taxtmi.com/highlights?id=19777 Once the declaration referred to in section 206C(1A) was received by the assessee, then thereafter the assessee could not legally collect the TCS from such buyers and consequently the assessee cannot be treated as an assessee in default for not collecting TCS from such buyers - AT en-us Mon, 25 Aug 2014 16:59:43 +0530 Mon, 25 Aug 2014 16:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19777 Once the declaration referred to in section 206C(1A) was received by the assessee, then thereafter the assessee could not legally collect the TCS from such buyers and consequently the assessee cannot be treated as an assessee in default for not collecting TCS from such buyers - AT Highlights Income Tax Mon, 25 Aug 2014 16:59:43 +0530 https://www.taxtmi.com/highlights?id=19777