翻訳と辞書
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・ Taxable REIT subsidiaries
・ Tax assessment
・ Tax attribute
・ Tax audit representation
・ Tax avoidance
・ Tax Avoiders
・ Tax basis
・ Tax benefits of debt
・ Tax bracket
・ Tax break
・ Tax buoyancy
・ Tax cap
・ Tax choice
・ Tax code (PAYE)
・ Tax Code of Russia
Tax Collected at Source
・ Tax collector
・ Tax Commissioner of New York
・ Tax competition
・ Tax compliance software
・ Tax consolidation
・ Tax controversy
・ Tax court
・ Tax Court of Canada
・ Tax Court of Canada Act
・ Tax credit
・ Tax Credit Assistance Program
・ Tax credit overpayment
・ Tax Credits Act 2002
・ Tax credits in the Republic of Ireland


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Tax Collected at Source : ウィキペディア英語版
Tax Collected at Source
Tax Collected at Source (TCS) is income tax collected by seller in India from payer on sale of certain items. It is provided in section 206C of Income Tax Act 1961. The seller has to collect tax at specified rates from the payer who has purchased these items :
*Alcoholic liquor for human consumption
*Tendu leaves
*Timber obtained under a forest lease
*Timber obtained by any mode other than under a forest lease
*Any other forest produce not being timber or tendu leaves
*Scrap
*Minerals being coal or lignite or iron ore
*Scrap Batteries1132123
==References==

http://www.incometaxindia.gov.in/Pages/acts/income-tax-act.aspx

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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