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    <title>Whether TCS provision of section 206C(1H) applies if buyer is a person whose income is exempted from income tax?</title>
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    <description>No TCS is required where goods are sold to a buyer who, as a person, is fully exempt from income tax under the Income tax Act or any other Act of Parliament; this exemption does not apply where only part of the buyer&#039;s income is exempt, in which case TCS must be collected.</description>
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      <description>No TCS is required where goods are sold to a buyer who, as a person, is fully exempt from income tax under the Income tax Act or any other Act of Parliament; this exemption does not apply where only part of the buyer&#039;s income is exempt, in which case TCS must be collected.</description>
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