Income tax · non-filer TCS
Internal audit copy names section 206CCA for higher TCS in similar non-filer situations. Vendor TDS non-filers use section 206AB on another page.
The internal audit services page says section 206CCA applies higher TCS in similar non-filer situations. Higher TDS for the same non-filer theme is named under section 206AB on that list.
Internal audit copy says TCS on sale of goods is reported differently from TDS on services and salary. Know TCS rules separately from TDS on the Form 27EQ and TCS page. GST marketplace TCS is reconciled on the e-commerce GST page, not this income-tax section row.
Tax collected is deposited on the calendar row on the TCS payment due date page. That deposit is not the quarterly TDS return on the quarterly TDS page.
The internal audit services page says section 206CCA applies higher TCS in similar non-filer situations. Section 206AB applies higher TDS when the deductee has not filed ITR for two years on the section 206AB page. This page is only the 206CCA TCS row. It does not state a higher rate.
No. Internal audit copy says TCS on sale of goods is reported differently from TDS on services and salary. Marketplace GST TCS credit is matched on the e-commerce GST page. Section 206CCA is the income-tax TCS non-filer row on the internal audit list.
The calendar lists the TCS deposit on the 7th on the TCS payment due date page. That deposit is for tax collected, not tax deducted. The quarterly TDS return pages are separate.
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