{"id":56965,"date":"2025-10-09T13:21:39","date_gmt":"2025-10-09T07:51:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=56965"},"modified":"2025-10-09T13:21:39","modified_gmt":"2025-10-09T07:51:39","slug":"tcs-liability-u-s-206c1vii","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/tcs-liability-u-s-206c1vii\/","title":{"rendered":"TCS Liability u\/s 206C(1)(vii)"},"content":{"rendered":"<p>During the F.Y 2024-25 the assessee sold the coal and on that TCS liability arises u\/s 206C(1)(vii), which reads as under:-<\/p>\n<p><em>&#8220;(vii) Minerals, being coal or lignite or iron ore &#8211;\u00a0 One per cent:&#8221;<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>TDS u\/s 194Q was done by purchaser<\/p>\n<p><strong><u>Query :<\/u><\/strong><\/p>\n<p>Whether in view of the fact that purchaser has made TDS u\/s 194Q than the seller is not liable for TCS u\/s 206C(1)(vii) ?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[1378,1373],"class_list":["post-56965","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-section-194q5","qa_tag-section-206c1h"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/56965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56965"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56965"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=56965"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=56965"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=56965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}