CA Final Notes

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Tax Collected at Source (TCS) TCS is the tax that some specified sellers are required to collect from their buyers on exceptional transactions. TCS is collected by the seller as a means to track buyers and minimize tax evasion. Generally it is not applicable on the common man. It is collected on timber wood, Tendu leaves, Motor vehicles exceeding Rs. 10 lakhs etc. Example: Suppose I am purchasing a car whose price is Rs. 15 lakh (it already includes GST) then on this 1% TCS (Rs. 15000) will be charged and the total price of the car would become Rs. 15.15 lakh. So this Rs. 15000 TCS will be deposited by the Seller in Govt. account against the buyers (PAN) i.e. on behalf of buyer. Now if my total income is Rs. 12 lakh and my total tax liability comes out to be Rs. 3 lakh then I need to pay only Rs. 2.85 lakh as tax because Rs. 15000 has already been deposited by the seller as TCS on my behalf. It may also be possible that the 10% TDS which my employer is deducting as adjusted against TCS i.e. my employer will reduce the TDS amount by the TCS. So, if there are TCS payments made by me then it will reflect in a lower TDS i.e. the paid TCS is adjusted with the total tax liability of the buyer. TDS and TCS comes under Income Tax Act 1961 and hence are direct taxes. Now read the below news. ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

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5 consequences for late filing of Income Tax return after the due date of 31 July https://castudynotes.com/2023/07/28/5-major-consequences-for-late-filing-of-income-tax-return-after-the-due-date-of-31-july/