Central Government notifies the goods of the value exceeding ten lakh rupees for collection of tax at source (TCS) - Liability of seller to collect TCS at time of receipt against sale

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Full Text of the Document

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....N NO. 36/2025 New Delhi, the 22nd April, 2025. (INCOME-TAX) S.O. 1825(E).-In exercise of the powers conferred by clause (ii) of sub-section (1F) of section 206C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following goods of the value exceeding ten lakh rupees for collection of tax at source as specified therein - Sl. No. Nature of goods (1....