https://www.taxtmi.com/manuals?id=8026 Scrap for TDS/TCS purposes means waste and scrap arising from the manufacture or mechanical working of materials that is definitively unusable as such due to breakage, cutting up, wear, or similar reasons. This meaning under the Income-tax Act, 2025 corresponds to the definition in the Explanation to section 206C of the Income-tax Act, 1961. en-us Fri, 21 Aug 2026 12:27:00 +0530 Mon, 24 Aug 2026 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8026 Scrap for TDS/TCS purposes means waste and scrap arising from the manufacture or mechanical working of materials that is definitively unusable as such due to breakage, cutting up, wear, or similar reasons. This meaning under the Income-tax Act, 2025 corresponds to the definition in the Explanation to section 206C of the Income-tax Act, 1961. Manuals Income Tax Fri, 21 Aug 2026 12:27:00 +0530 https://www.taxtmi.com/manuals?id=8026