Section 206CG of the Income Tax Act mandates Tax Collected at Source (TCS) on toll plaza contracts. This provision applies to contractors or licensees collecting tolls through agreements with government bodies. Learn TCS rate, threshold, compliance needs, and exemption scenarios for FY 2025-26.

Learn all about Section 206CF – TCS on Parking Lot Contracts under the Income Tax Act. Check applicability, TCS rate, and compliance rules in simple terms.

Section 206CE – TCS on Sale of Scrap covers the collection of tax at source (TCS) on sale of scrap by sellers. Learn about rates, exclusions, and compliance under Income Tax Act.

Section 206CD of the Income Tax Act mandates Tax Collection at Source (TCS) on the sale of forest produce (excluding tendu leaves). This ensures tax compliance for traders handling various forest goods such as bamboo, firewood, and herbs.

Section 206CC deals with Tax Collection at Source (TCS) on the sale of timber otherwise than under a forest lease. This applies to traders or sellers who obtain timber by means other than forest lease such as through auctions or depots.

Understand Section 206CJ of the Income Tax Act, which mandates Tax Collected at Source (TCS) on the sale of specified minerals like coal, lignite, and iron ore. Know the applicable TCS rate, threshold, exclusions, and compliance rules.

Explore Section 206CI of the Income Tax Act which mandates Tax Collected at Source (TCS) on sale of tendu leaves. Learn about applicable rates, exemptions, and compliance details in this DisyTax guide.

Section 206CH mandates TCS on payments related to mine or quarry contracts. Learn about rates, exemptions, filing responsibilities, and more under this provision.

Section 206CB deals with Tax Collected at Source (TCS) on timber obtained under forest lease agreements. This section outlines when and how TCS must be collected from buyers by sellers engaged in timber-related trade.

Explore the applicability and TCS provisions of Section 206CA – Alcoholic Liquor for Human Consumption under the Income Tax Act. Covers updated FY 2025-26 rules, rates, exceptions, and penalties for sellers of liquor for human consumption.