Section 394(1);Table [Tax Collection at Source]-Sale of Motor Vehicle and Other Notified Goods

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Full Text of the Document

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..... Nature of Receipt Collector Rate of TCS 6 Sale consideration exceeding Rs.10 lakh for motor vehicle or other notified goods Seller 1% Scope of the provision TCS is required on- • sale of a motor vehicle; or • any other goods notified by the Central Government, where the sale consideration exceeds Rs.10 lakh. Thre....