https://www.taxtmi.com/manuals?id=8026 Scrap for TDS and TCS purposes means waste and scrap generated from the manufacture or mechanical working of materials that is definitively unusable in its existing form because of breakage, cutting up, wear, or similar reasons. The definition under the Income-tax Act, 2025 is confined to TDS/TCS application and corresponds to the definition under the Income-tax Act, 1961. en-us Fri, 21 Aug 2026 12:26:59 +0530 Fri, 21 Aug 2026 12:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8026 Scrap for TDS and TCS purposes means waste and scrap generated from the manufacture or mechanical working of materials that is definitively unusable in its existing form because of breakage, cutting up, wear, or similar reasons. The definition under the Income-tax Act, 2025 is confined to TDS/TCS application and corresponds to the definition under the Income-tax Act, 1961. Manuals Income Tax Fri, 21 Aug 2026 12:26:59 +0530 https://www.taxtmi.com/manuals?id=8026