Assessee Exempt from 1% TCS Collection Upon Receiving Form 27C; Minor Clerical Errors in Forms Excused.

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....Default u/s 206C(6A) - the moment assessee has received form no.27C from the buyers his liability to collect TCS @ 1% gets away and the assessee should not be deemed to be in default for any minor clerical mistakes in the forms submitted by the buyers - AT....