credit of the Central Government as provided in Sub-section (6) of Section 206C of the Act. The Deputy Commissioner of Income-tax held that ... receive the specified goods mentioned in the Table in Sub-section (1) of Section 206C of the Act fall within the purview of the definition
section shall apply to a statement referred to in sub-section
(3) of section 200 or the proviso to sub-section (3) of section 206C ... section (2A) or sub section (3) of section
200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall
section shall apply to a statement referred to in sub-
section (3) of section 200 or the proviso to sub-section (3) of section 206C ... section (2A) or sub
section (3) of section 200 or the proviso to sub-section (3) or under sub-section
(3A) of section 206C] shall
definition of "scrap" as given in explanation (b) to section
206C of the Act. It was further submitted that additional declarations from ... business of trading in scrap also.
Two, sub-section (1) of section 206C requires the 'seller' to collect tax at
source. The term
treated as an assessee in default within the meaning of Section 206C of the
Act. In its reply, the assessee pointed out that sales made ... obtained from Ship Breaking Yard. In our considered opinion, provisions of
Section 206C do not apply in case of scrap generated in the course
Section 95 in Finance Act, 2020
95. Amendment of section 206C.
- In section 206C of the Income-tax Act with effect from
Section 81 in Finance Act, 2012
81. Amendment of section 206.
- In section 206C of the Income-tax Act, with effect from
Section 72 in The Finance Act, 2017
72. Amendment of section 206C.
- In section 206C of the Income-tax Act,- (a) sub-section (1D) shall
Section 55 in Finance Act, 2015
55. Amendment of section 206CB.
- After section 206CA of the Income-tax Act, the following section shall be inserted ... person collecting any sum (herein referred to as collector) under section 206C, such statement shall be processed in the following manner, namely: - (a) the sums
Section 54 in Finance Act, 2015
54. Insertion of new section 206C.
- In section 206C of the Income-tax Act, after sub-section
