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

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....br>Section 394(1), Table SI No. [5] :  Sale of Minerals Section 206C(1) of the Income-tax Act, 1961. Sl. No. Nature of Receipt Collector Rate of TCS 5 Sale ....

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....(1) (Income-tax Act, 1961) Particulars Section 394(1), Sl. No. 1 (Income-tax Act, 2025) Section 206C(1) (Income-tax Act, 1961) Nature of receipt Sale of minerals being co....