Income Tax Department
Ministry of Finance, Government of India
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What will be the rate of TCS if both Section 206CC and Section 206CCA are applicable?
Subject
FAQs on TDS or TCS on sale or purchase of goods
etds-answer
If the buyer has neither furnished his PAN to the seller nor furnished his return of income for the previous year whose due date as per section 139(1) has expired, the tax shall be collected at the rates specified under section 206CC or section 206CCA, whichever is higher.