Delayed Filing of Form No. 27C Does Not Invalidate Tax Claim if Declaration is Genuine and Properly Formatted. https://www.taxtmi.com/highlights?id=74126 Liability to collect tax at source (TCS) u/s 206C(6A)/206C(7) - Form No.27C filled belatedly - sale of scrap - When there was no dispute about such a declaration being filed in a prescribed format and there was no dispute about the genuineness of such declaration, mere delay in filing the said declaration would not defeat the very claim. - AT en-us Fri, 12 Jan 2024 14:17:43 +0530 Fri, 12 Jan 2024 14:17:43 +0530 TaxTMI RSS Generator Delayed Filing of Form No. 27C Does Not Invalidate Tax Claim if Declaration is Genuine and Properly Formatted. https://www.taxtmi.com/highlights?id=74126 Liability to collect tax at source (TCS) u/s 206C(6A)/206C(7) - Form No.27C filled belatedly - sale of scrap - When there was no dispute about such a declaration being filed in a prescribed format and there was no dispute about the genuineness of such declaration, mere delay in filing the said declaration would not defeat the very claim. - AT Highlights Income Tax Fri, 12 Jan 2024 14:17:43 +0530 https://www.taxtmi.com/highlights?id=74126