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TCS stands for Tax collected at Source. TCS is a kind of tax that is collected by the seller from the buyer on sale of certain type of goods if the amount exceeds a specified limit, so that it can be deposited to the government.

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TCS is required to be collected at the source if the value of transaction exceeds a specified amount.

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The purchaser can claim this tax collected by the seller while paying his income tax liability for the year, and if the TCS collected is more than the income tax liability of the assessee then he/ she will be entitled to a refund.

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The main purpose of introduction of TCS was to reduce the Tax evasion by the person receiving the income.

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Note: –

Seller– A seller who sells specific goods and is responsible for collection of tax from the purchaser.

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Purchaser– A purchaser is the person who buys specific goods from seller is responsible for paying TCS amount to seller.

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Section 206C(1) of Income Tax Act, 1961 mandates the collection of tax at source (TCS) on sale of goods.

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TCS requirement arises:

Few examples of date of deduction are: –

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Any person other than Individuals/ HUFs (Individuals/ HUFs are required to collect TCS if their turnover is more than Rs. 1 crore or gross receipts is more than Rs. 50 lakhs during the previous year) are required to collect TCS under Section 260C(1) on sale of various goods like:-

The TCS rate under this Section is: –

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No TCS if: –

The due date for deposit of TCS is as below: –

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TCS is to be deposited monthly on the dates mentioned above but the return is to be filed quarterly on or before the below mentioned dates: –

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TCS under this section has to filed quarterly through FORM 27EQ and the collector has to issue FORM 27D to the buyer within 15 days of filing of return.

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Following penalties/fees will be levied if there is delay in TCS deduction or delay in deposit of TCS or non-filing of quarterly return.

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Q. What is the threshold limit for TCS under 206C(1)?

A. NO, there is no threshold under Section 206C(1).

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Q. Is Section 206C(1) applicable when the payee is a non-resident?

A. YES, this section also applies when the buyer is non-recipient.

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Q. Is TCS applicable on GST amount also?

A. NO, TCS u/s 206C(1) is not applicable on GST amount, TCS is applicable on net amount after deduction of all taxes.

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TCS stands for Tax collected at Source. TCS is a kind of tax that is collected by the seller from the buyer on sale of certain type of goods if the amount exceeds a specified limit, so that it can be deposited to the government.

.

TCS is required to be collected at the source if the value of transaction exceeds a specified amount.

.

The purchaser can claim this tax collected by the seller while paying his income tax liability for the year, and if the TCS collected is more than the income tax liability of the assessee then he/ she will be entitled to a refund.

.

The main purpose of introduction of TCS was to reduce the Tax evasion by the person receiving the income.

.

Note: –

Seller– A seller who sells specific goods and is responsible for collection of tax from the purchaser.

.

Purchaser– A purchaser is the person who buys specific goods from seller is responsible for paying TCS amount to seller.

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Section 206C(1F) of Income Tax Act, 1961 mandates the collection of tax at source (TCS) on sale of motor vehicle.

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TCS requirement arises:

Few examples of date of collection are: –

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Any person other than Individuals/ HUFs (Individuals/ HUFs are required to collect TCS if their turnover is more than Rs. 1 crore or gross receipts is more than Rs. 50 lakhs during the previous year) are required to collect TCS under Section 260C(1C) on Sale of Motor Vehicles exceeding Rs. 10 lakhs.

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NOTE: –

The threshold limit of Rs. 10 lakhs has to be looked at on each individual purchase and not on aggregate purchases made during the year.

The TCS rate under this Section is: –

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No TCS if: –

The due date for deposit of TCS is as below: –

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TCS is to be deposited monthly on the dates mentioned above but the return is to be filed quarterly on or before the below mentioned dates: –

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TCS under this section has to filed quarterly through FORM 27EQ and the collector has to issue FORM 27D to the buyer within 15 days of filing of return.

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Following penalties/fees will be levied if there is delay in TCS collection or delay in deposit of TCS or non-filing of quarterly return.

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Q. What is the threshold limit for TCS under 206C(1F)?

A. The threshold under Section 206C(1F) is Rs. 10,00,000 per individual transaction.

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Q. Is Section 206C(1F) applicable when the payee is a non-resident?

A. YES, this section also applies when the buyer is non-recipient.

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Q. Is TCS applicable on GST amount also?

A. YES, TCS u/s 206C(1F) is also applicable on GST amount, TCS is applicable on total amount including gst.

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TCS stands for Tax collected at Source. TCS is a kind of tax that is collected by the seller from the buyer on sale of certain type of goods if the amount exceeds a specified limit, so that it can be deposited to the government.

.

TCS is required to be collected at the source if the value of transaction exceeds a specified amount.

.

The purchaser can claim this tax collected by the seller while paying his income tax liability for the year, and if the TCS collected is more than the income tax liability of the assessee then he/ she will be entitled to a refund.

.

The main purpose of introduction of TCS was to reduce the Tax evasion by the person receiving the income.

.

Note: –

Seller– A seller who sells specific goods and is responsible for collection of tax from the purchaser.

.

Purchaser– A purchaser is the person who buys specific goods from seller is responsible for paying TCS amount to seller.

.

Section 206C(1F) of Income Tax Act, 1961 mandates the collection of tax at source (TCS) on sale of motor vehicle.

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TCS requirement arises:

Few examples of date of collection are: –

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Any person other than Individuals/ HUFs (Individuals/ HUFs are required to collect TCS if their turnover is more than Rs. 1 crore or gross receipts is more than Rs. 50 lakhs during the previous year) are required to collect TCS under Section 260C(1C) on Sale of Motor Vehicles exceeding Rs. 10 lakhs.

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NOTE: –

The threshold limit of Rs. 10 lakhs has to be looked at on each individual purchase and not on aggregate purchases made during the year.

The TCS rate under this Section is: –

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No TCS if: –

The due date for deposit of TCS is as below: –

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TCS is to be deposited monthly on the dates mentioned above but the return is to be filed quarterly on or before the below mentioned dates: –

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TCS under this section has to filed quarterly through FORM 27EQ and the collector has to issue FORM 27D to the buyer within 15 days of filing of return.

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Following penalties/fees will be levied if there is delay in TCS collection or delay in deposit of TCS or non-filing of quarterly return.

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Q. What is the threshold limit for TCS under 206C(1F)?

A. The threshold under Section 206C(1F) is Rs. 10,00,000 per individual transaction.

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Q. Is Section 206C(1F) applicable when the payee is a non-resident?

A. YES, this section also applies when the buyer is non-recipient.

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Q. Is TCS applicable on GST amount also?

A. YES, TCS u/s 206C(1F) is also applicable on GST amount, TCS is applicable on total amount including gst.

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TCS stands for Tax collected at Source. TCS is a kind of tax that is collected by the seller from the buyer on sale of certain type of goods if the amount exceeds a specified limit, so that it can be deposited to the government.

.

TCS is required to be collected at the source if the value of transaction exceeds a specified amount.

.

The purchaser can claim this tax collected by the seller while paying his income tax liability for the year, and if the TCS collected is more than the income tax liability of the assessee then he/ she will be entitled to a refund.

.

The main purpose of introduction of TCS was to reduce the Tax evasion by the person receiving the income.

.

Note: –

Seller– A seller who sells specific goods and is responsible for collection of tax from the purchaser.

.

Purchaser– A purchaser is the person who buys specific goods from seller is responsible for paying TCS amount to seller.

.

Section 206C(1C) of Income Tax Act, 1961 mandates the collection of tax at source (TCS) on leasing or licensing or transferring of any interest for the purpose of business.

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TCS requirement arises:

Few examples of date of collection are: –

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Any person other than Individuals/ HUFs (Individuals/ HUFs are required to collect TCS if their turnover is more than Rs. 1 crore or gross receipts is more than Rs. 50 lakhs during the previous year) are required to collect TCS under Section 260C(1C) on leasing, licensing, or transferring any right or interest in: –

The TCS rate under this Section is: –

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No TCS if: –

The due date for deposit of TCS is as below: –

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TCS is to be deposited monthly on the dates mentioned above but the return is to be filed quarterly on or before the below mentioned dates: –

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TCS under this section has to filed quarterly through FORM 27EQ and the collector has to issue FORM 27D to the buyer within 15 days of filing of return.

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Following penalties/fees will be levied if there is delay in TCS collection or delay in deposit of TCS or non-filing of quarterly return.

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Q. What is the threshold limit for TCS under 206C(1C)?

A. NO, there is no threshold under Section 206C(1C).

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Q. Is Section 206C(1C) applicable when the payee is a non-resident?

A. YES, this section also applies when the buyer is non-recipient.

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Q. Is TCS applicable on GST amount also?

A. NO, TCS u/s 206C(1C) is not applicable on GST amount, TCS is applicable on net amount after deduction of all taxes.

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TCS stands for Tax collected at Source. TCS is a kind of tax that is collected by the seller from the buyer on sale of certain type of goods if the amount exceeds a specified limit, so that it can be deposited to the government.

.

TCS is required to be collected at the source if the value of transaction exceeds a specified amount.

.

The purchaser can claim this tax collected by the seller while paying his income tax liability for the year, and if the TCS collected is more than the income tax liability of the assessee then he/ she will be entitled to a refund.

.

The main purpose of introduction of TCS was to reduce the Tax evasion by the person receiving the income.

.

Note: –

Seller– A seller who sells specific goods and is responsible for collection of tax from the purchaser.

.

Purchaser– A purchaser is the person who buys specific goods from seller is responsible for paying TCS amount to seller.

.

TCS requirement arises:

There are more than 20 sections of TCS below are few examples of commonly used TCS rates: –

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The due date to deposit TCS is as Follows: –

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TCS is to be deposited monthly on the dates mentioned above but the return is to be filed quarterly on or before the below mentioned dates; –

Following penalties will be levied if there is delay in TCS deduction or delay in deposit of TCS.

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Following are the TCS returns that are used for different purposes.

8.When will higher TCS rate apply?

If the purchaser falls under the below mentioned condition, then TCS rate will be: –

Tax collection at source is exempted in the following cases: –

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TDS stands for Tax Deducted at Source. TDS is a kind of tax that is deducted by the payer before making certain payments like Salary, Rent, Commission, Interest, Royalty, Professional Fees etc. to the payee.

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TDS is required to be deducted at the source if the money to be paid and the money already paid exceeds a specified amount.

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The Payee can claim this tax deducted by the payer while paying his income tax liability for the year, and if the TDS deducted is more than the income tax liability of the assessee then he/ she will be entitled to a refund.

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The main purpose of introduction of TDS was to reduce the Tax evasion by the person receiving the income.

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Note: –

Payer- A payer is a person or organization who is responsible for deducting TDS before paying the amount to Payee.

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Payee- A Payee is a person or organization who receives the payment from the payee after the TDS deduction.

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Section 194S of Income Tax Act, 1961 mandates the deduction of tax at source (TDS) on payments made for the transfer of virtual digital assets, including cryptocurrencies.

Virtual Digital Assets means: –

TDS is required to be deducted: –

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When specified person’s payment for transfer (purchase) of virtual digital assets (VDA) exceeds Rs. 50,000 during the Financial Year or Rs 10,000 in any other situation then TDS under Section 194S of Income Tax Act becomes applicable.

The TDS rate under this Section is: –

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Note: –

The provision of this Section i.e. 194S is applicable from 01/07/2022.

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No TDS if: –

A Specified person means: –

Transfer of VDA (in cash)

If the transfer of VDA takes place on or through exchange (who does not own VDA), then the exchange shall deduct TDS @ 1% and remit the remaining amount.

In the case the exchange would be required to furnish a quarterly report in form 26QF on or before due date.

Transfer of VDA (in kind) (one VDA sold for another VDA)

Unlike the above cases, the payments could be in kind. In such cases, the exchange may deduct TDS on both legs of transaction through following method: –

The due date for deposit of TDS is as below: –

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TDS is to be deposited monthly on the dates mentioned above but the return is to be filed quarterly on or before the below mentioned dates: –

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TDS under this section has to filed quarterly through FORM 26QF/26QE and the deductor has to issue FORM 16A to the employee after filing of return.

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Following penalties/fees will be levied if there is delay in TDS deduction or delay in deposit of TDS or non-filing of quarterly return.

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Q. What is the threshold limit for TDS under 194S?

A. The threshold limit for TDS under 194S is Rs. 50,000 in case of specified person and Rs. 10,000 in case of others.

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Q. Is Section 194S applicable when the payee is a non-resident?

A. YES, this section also applies when the transferor of VDA is non-recipient.

TDS stands for Tax Deducted at Source. TDS is a kind of tax that is deducted by the payer before making certain payments like Salary, Rent, Commission, Interest, Royalty, Professional Fees etc. to the payee.

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TDS is required to be deducted at the source if the money to be paid and the money already paid exceeds a specified amount.

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The Payee can claim this tax deducted by the payer while paying his income tax liability for the year, and if the TDS deducted is more than the income tax liability of the assessee then he/ she will be entitled to a refund.

.

The main purpose of introduction of TDS was to reduce the Tax evasion by the person receiving the income.

.

Note: –

Payer- A payer is a person or organization who is responsible for deducting TDS before paying the amount to Payee.

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Payee- A Payee is a person or organization who receives the payment from the payee after the TDS deduction.

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Section 194T of Income Tax Act, 1961 mandates that TDS to be deducted while paying to partners of the firm( it includes Partnership firms as well as LLP) any sum which is the nature of interest, bonus, commission or remuneration.

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TDS is required to be deducted: –

Few examples of date of deduction are: –

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Any firm paying to its partners any sum which is the nature of remuneration, commission, bonus or interest, and the sum paid or payable during the financial year exceeds Rs. 20,000.

Payment made to partner that are covered under Section 194T are as follows: –

The TDS rate under this Section is: –

Note: –

The provision of this Section i.e. 194T is applicable from 01/04/2025.

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No TDS if: –

The due date for deposit of TDS is as below: –

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TDS is to be deposited monthly on the dates mentioned above but the return is to be filed quarterly on or before the below mentioned dates: –

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TDS under this section has to filed quarterly through FORM 26Q and the deductor has to issue FORM 16A to the employee after filing of return.

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Following penalties/fees will be levied if there is delay in TDS deduction or delay in deposit of TDS or non-filing of quarterly return.

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Q. What is the threshold limit for TDS under 194T?

A. The threshold limit for TDS under 194T is Rs. 20,000.

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Q. Is Section 194T applicable when the payee is a non-resident?

A. YES, this section also applies when the payee is non-recipient.

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Q. Is TDS applicable on repayment of Capital Balance?

A. NO, TDS u/s 194T is not applicable on repayment of Capital Balance.

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Q. From which date TDS is applicable in accordance with the provision of Section 194T?

A. From 01/04/2025, the provision of Section 194T will be applicable.

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Q. Rate in case the partner is a non-resident?

A. In case the partner is a non-resident, then the TDS rate will be 10% plus the applicable surcharge plus 4% health and education cess.

TDS stands for Tax Deducted at Source. TDS is a kind of tax that is deducted by the payer before making certain payments like Salary, Rent, Commission, Interest, Royalty, Professional Fees etc. to the payee.

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TDS is required to be deducted at the source if the money to be paid and the money already paid exceeds a specified amount.

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The Payee can claim this tax deducted by the payer while paying his income tax liability for the year, and if the TDS deducted is more than the income tax liability of the assessee then he/ she will be entitled to a refund.

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The main purpose of introduction of TDS was to reduce the Tax evasion by the person receiving the income.

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Note: –

Payer- A payer is a person or organization who is responsible for deducting TDS before paying the amount to Payee.

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Payee- A Payee is a person or organization who receives the payment from the payee after the TDS deduction.

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Section 194LA of Income Tax Act, 1961 mandates that TDS to be deducted while paying compensation related to compulsory acquisition of immoveable property.

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Normally the TDS is to be deducted at the time of payment or at the time of crediting the party in the books of accounts but in case of TDS u/s 194LA the TDS must be deducted at the time of payment only.

Few examples of date of deduction are: –

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Any person paying to a resident payee any amount related to compensation on compulsory acquisition of Immoveable Property when the compensation exceeds Rs. 2,50,000 in a Financial Year.

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NOTE: –

This section i.e. TDS on payments related to compensation of compulsory acquisition of Immoveable Property is not applicable when the payee is non- resident.

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Example: –

Q. Mr. Debendra had a property in the Delhi region due to the construction of metro in the region government acquired his property and paid him Rs. 1 crore as a compensation. Discuss the TDS implications?

A. As per Section 194LA the payer is required to deduct TDS for compensation paid for compulsory acquisition of immovable property.

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In the give case government paid Rs. 2 crores as compensation to Mr. Dev for acquisition of his property and since the amount is greater than Rs. 2,50,000 they are liable to deduct TDS u/s 194N @ 10%.

The TDS rate under this Section is: –

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No TDS if: –

A rural agricultural land is considered rural if:

The due date for deposit of TDS is as below: –

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9.What is the due date for filing of TDS return under Section 194LA?

TDS is to be deposited monthly on the dates mentioned above but the return is to be filed quarterly on or before the below mentioned dates: –

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TDS under this section has to filed quarterly through FORM 26Q and the deductor has to issue FORM 16A to the employee after filing of return.

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Following penalties/fees will be levied if there is delay in TDS deduction or delay in deposit of TDS or non-filing of quarterly return.

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Q. What is the threshold limit for TDS under 194LA?

A. The threshold limit for TDS under 194LA is Rs. 2,50,000.

Q. Is Section 194LA applicable when the payee is a non-resident?

A. NO, this section does not apply when the payee is non-recipient.

Q. What do you mean by agriculture Land?

A. Immoveable property means any land (other than agricultural land) or any building or part of building.

Q. When is TDS to be deducted u/s 194LA?

A. TDS is to be deducted at the time of payment only.

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TDS stands for Tax Deducted at Source. TDS is a kind of tax that is deducted by the payer before making certain payments like Salary, Rent, Commission, Interest, Royalty, Professional Fees etc. to the payee.

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TDS is required to be deducted at the source if the money to be paid and the money already paid exceeds a specified amount.

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The Payee can claim this tax deducted by the payer while paying his income tax liability for the year, and if the TDS deducted is more than the income tax liability of the assessee then he/ she will be entitled to a refund.

.

The main purpose of introduction of TDS was to reduce the Tax evasion by the person receiving the income.

.

Note: –

Payer- A payer is a person or organization who is responsible for deducting TDS before paying the amount to Payee.

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Payee- A Payee is a person or organization who receives the payment from the payee after the TDS deduction.

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Section 194R of Income Tax Act, 1961 mandates that TDS to be deducted when a business gives its distributors or channel partners any such perquisite or incentives whether in cash or in kind or partly in cash and partly in kind.

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TDS is required to be deducted: –

Few examples of date of deduction are: –

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Any person other than Individuals and HUF (Individuals and HUF required to deduct TDS, if last year turnover is more than Rs. 1 crore in case of business or gross receipts more than Rs. 50 lakhs in case of profession.) are required to deduct TDS while making payments of which in the nature of perquisite or incentives whether in cash or in kind or partly in cash and partly in kind.

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NOTE: –

This section i.e. TDS on payments r which in the nature of perquisite or incentives whether in cash or in kind or partly in cash and partly in kind is not applicable while making such payments to non-resident.

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Example: –

Q. Mr. Kunal an authorized seller of Tata products sold products worth Rs. 5 crores of Tata. As a token of appreciation Tata products gave Mr. Kunal a paid trip to Thailand, the market value of such trip is Rs. 2 lakhs. Discuss the TDS implications?

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As per Section 194R when a business gives its distributors or channel partners any such perquisite or incentives whether in cash or in kind or partly in cash and partly in kind where value of such thing is more than 20,000 in the Financial Year then the provider of such benefits is required to deduct TDS @ 10%.

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In the give case Tata products provided a fully paid trip to Mr. Kunal where value of such benefit is 2 lakhs so the tata products has to deduct TDS @ 10 on such value.

The TDS rate under this Section is: –

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No TDS if: –

The due date for deposit of TDS is as below: –

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TDS is to be deposited monthly on the dates mentioned above but the return is to be filed quarterly on or before the below mentioned dates: –

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TDS under this section has to filed quarterly through FORM 26Q and the deductor has to issue FORM 16A to the employee after filing of return.

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Following penalties/fees will be levied if there is delay in TDS deduction or delay in deposit of TDS or non-filing of quarterly return.

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Q. What is the threshold limit for TDS under 194R?

A. The threshold limit for TDS under 194R is Rs. 20,000.

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Q. Is Section 194R applicable when the recipient is a non-resident?

A. NO, this section does not apply when the recipient is non-recipient.

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Q. If the benefits give is non-monetary, then how to calculate price for TDS?

A. The price of a non-monetary benefit or perquisite should be calculated based on the fair market value or the purchase price of such products.

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Q. Will discounts, cash discounts and rebates be considered as benefits or perquisites?

A. NO, they will not be considered as benefits or perquisites, they will be reduced from sales price.

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Q. Who is required to deduct TDS u/s 194R?

A. The provider of benefits or perquisites provided to a resident in respect of business or profession is required to deduct TDS.

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TDS stands for Tax Deducted at Source. TDS is a kind of tax that is deducted by the payer before making certain payments like Salary, Rent, Commission, Interest, Royalty, Professional Fees etc. to the payee.

.

TDS is required to be deducted at the source if the money to be paid and the money already paid exceeds a specified amount.

.

The Payee can claim this tax deducted by the payer while paying his income tax liability for the year, and if the TDS deducted is more than the income tax liability of the assessee then he/ she will be entitled to a refund.

.

The main purpose of introduction of TDS was to reduce the Tax evasion by the person receiving the income.

.

Note: –

Payer- A payer is a person or organization who is responsible for deducting TDS before paying the amount to Payee.

.

Payee- A Payee is a person or organization who receives the payment from the payee after the TDS deduction.

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Section 194Q of Income Tax Act, 1961 mandates that TDS to be deducted by purchaser of goods while making the payments to the payer.

TDS is required to be deducted: –

Few examples of date of deduction are: –

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The Section applies to a buyer in the following cases: –

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NOTE: –

This section i.e. TDS u/s 194Q is not applicable when seller is non- resident.

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Example: –

Aryan Ltd a domestic company has a turnover of Rs. 12 crores during the financial year 2023-24, purchased goods worth Rs. 85 lakhs from M/s Varun & Co. a resident firm. The details of payments are as follows: –

On 28/05/2024- 30 lakhs, 28/06/2024- 25 lakhs, 10/12/2024- 20 lakhs, 20/02/2025- 10 lakhs. What are the TDS implications?

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Since the turnover of Aryan Ltd. during the Previous year exceeds Rs. 10 crores and during the current year purchases from M/s Varun & Co. exceeds Rs. 50 lakhs, Aryan Ltd is liable to deduct TDS u/s 194Q.

The TDS rate under this Section is: –

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No TDS if: –

The due date for deposit of TDS is as below: –

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TDS is to be deposited monthly on the dates mentioned above but the return is to be filed quarterly on or before the below mentioned dates: –

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TDS under this section has to filed quarterly through FORM 26Q and the deductor has to issue FORM 16A to the employee after filing of return.

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Following penalties/fees will be levied if there is delay in TDS deduction or delay in deposit of TDS or non-filing of quarterly return.

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FREQUENTLY ASKED QUESTIONS?

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Q. Is there any threshold under Section 194Q?

A. The threshold under this section is Rs 50 lakhs i.e. if the purchase increases Rs. 50 lakhs then only TDS applies only to the amount above Rs. 50 lakhs.

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Q. Is 194Q applies to non-residents?

A. NO, Section 194Q does not apply if seller is a non – resident, but in case the non- resident seller has a PE in India and purchases are related to that PE, then 194Q will apply.

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Q. Does amount on which TDS u/s 194Q is deducted also includes indirect expenses?

A. NO, indirect taxes like gst has to be deducted for deducting amount under Section 194Q.

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Q. Does this section 194Q also includes transactions carried through various exchanges?

A. NO , transaction in securities and commodities market which are traded through recognized stock exchanges or cleared or settled by recognized clearing corporation including recognized stock exchanges or RCC located in IFSC or transaction in electricity, renewable energy certificates and energy saving certificates traded through power exchanges.

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FEW IMPORTANT POINTS

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