Section 394(1) ; Table [Tax Collection at Source] - Sale of Tendu Leaves

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.... Tax<br>Section 394(1), Table SI No. [2] :&nbsp;Sale of Tendu Leaves&nbsp; Corresponds to Section 206C(1) of the Income-tax Act, 1961. Sl. No. Nature of Receipt Collector Ra....

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....f power and not for trading purposes. Comparative Analysis: Section 394(1), Sl. No. 2 (Income-tax Act, 2025) vs. Section 206C(1) (Income-tax Act, 1961) Particulars Section 394(1), Sl. N....