https://www.taxtmi.com/manuals?id=3888 Section 206C(1H) requires that tax under the TCS regime on sale or purchase of goods be collected at the time the seller receives the relevant sum from the buyer; the receipt of payment, rather than issuance of invoice or completion of supply, is the timing event that triggers the collection obligation. en-us Thu, 21 Dec 2023 11:04:00 +0530 Thu, 21 Dec 2023 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3888 Section 206C(1H) requires that tax under the TCS regime on sale or purchase of goods be collected at the time the seller receives the relevant sum from the buyer; the receipt of payment, rather than issuance of invoice or completion of supply, is the timing event that triggers the collection obligation. Manuals Income Tax Thu, 21 Dec 2023 11:04:00 +0530 https://www.taxtmi.com/manuals?id=3888