[Section 206C]- TCS on Profit and Gains from the Business of trading in Alcoholic Liquor, Forest Produce, Scrap, etc.
Section 206C relating to tax collection at source is applicable in the following two cases: (A) Tax be collected by seller from the buyer in respect of sale of specified goods. (B) Tax to be collected by a person granting lease / license right in case of Parking Lot, Toll Plaza or Mining …