https://www.taxtmi.com/forum/issue?id=110500 The response states that TCS is not applicable where a manufacturer sells vehicles to a dealer or distributor; TCS applies only where a person required to maintain books under Sec 43AB sells a vehicle to an individual, in which case TCS must be deducted. en-us Sat, 11 Jun 2016 11:22:46 +0530 Thu, 23 Jan 2025 15:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110500 The response states that TCS is not applicable where a manufacturer sells vehicles to a dealer or distributor; TCS applies only where a person required to maintain books under Sec 43AB sells a vehicle to an individual, in which case TCS must be deducted. Discussion-Forum Income Tax Sat, 11 Jun 2016 11:22:46 +0530 https://www.taxtmi.com/forum/issue?id=110500