Section 394(1); Table [Tax Collection at Source]-Use of Parking Lot, Toll Plaza, Mine or Quarry

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Full Text of the Document

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.... Nature of Receipt Collector Rate of TCS 9 Use of parking lot, toll plaza, mine or quarry (excluding mining/quarrying of mineral oil) Licensor or Lessor 2% Scope of the provision TCS is required on consideration received for granting the right to use- • parking lots; • toll plazas; • mines; or • ....