Tag: TCS

CBDT has notified that TCS rules under IT Section 206C(1G) will not apply to non-resident buyers who do not have a Permanent Establishment (PE) in India, from 17/08/2022. In …

CBIC has issued a set of 31 FAQs on issues relating to ‘GST TCS’ by E-Commerce Operators under Section 52 of the CGST Act 2017, updated as on 30 …

CBDT notifies amended IT Rules 28, 28AA, 28AB, 37G and 37H along with Revised Form 13 to implement E-process for issue of Certificate under Section 197/ 206C for Lower/ …

CBIC has notified that the provisions of Section 51 (TDS) and Section 52 (TCS) of the CGST Act 2017, i.e. TDS/ TCS under GST, shall be finally applicable from 01/10/2018. …

CBDT (DIT-Systems) Notification No. 12/2016 dt. 8 Dec. 2016 1. As per first proviso to sub-section (6A) of section 206C of Income-tax Act, 1961, any person, other than a person …