Section 206C_1F - TCS on sale of motor vehicles (>₹10L)
IT Act 2025→Section 394, Chapter X
Rate (Individual / HUF)
1%
Rate (Company / Firm)
1%
Threshold limit
₹10,00,000 p.a.
Full worked examples and FAQs for Section 206C_1F are being compiled. See the complete TDS rate chart for how this section compares to others.
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