https://www.taxtmi.com/forum/issue?id=110511 The advisory response states the operative rule: the person liable to collect (deduct) TCS on sale of a motor vehicle is the person who is liable to maintain accounts and get them audited under the relevant audit provisions; the seller queried whether cash receipt and aggregate sale value generate separate or single TCS obligations. en-us Mon, 13 Jun 2016 17:20:00 +0530 Thu, 23 Jan 2025 15:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110511 The advisory response states the operative rule: the person liable to collect (deduct) TCS on sale of a motor vehicle is the person who is liable to maintain accounts and get them audited under the relevant audit provisions; the seller queried whether cash receipt and aggregate sale value generate separate or single TCS obligations. Discussion-Forum Income Tax Mon, 13 Jun 2016 17:20:00 +0530 https://www.taxtmi.com/forum/issue?id=110511