Ayodhya Villa, Sahajh Apartment, 3 Narmad Nagar, Athwa Lines, Surat - 395001, Gujarat, India
In order to widen
and deepen the tax net the Finance Act, 2020 has amended the provisions
of section 206C to levy TCS on sale of goods by inserting a sub-section
(1H) to section 206C. Which is effective from 01.10.2020.