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Jhansi District Magistrate Must Collect TCS on Dead Rent and Royalties for Mines Under Income Tax Act Section 206C.

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....Tax Collection at Source (TCS) u/s 206C on Dead Rent/Royalty - mines and quarries - leases/licenses have been granted by the District Magistrate, would clearly prove that the District Magistrate, Jhansi is liable to collect TCS - AT....