Claiming credit for TCS of minor in the hands of parent

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....ceived that there is no provision in the Act for allowing credit of TCS to any other person (eg. parent) other than the collectee. 2. For example, funds remitted under the Liberalized Remittance Scheme of the Reserve Bank of India may have been remitted in the name of minor and accordingly tax would have been collected under sub-section (1G) of section 206C. However, there is no provision for the....