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CHANGES IN TCS IN BUDGET-2017

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 20...
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 Specified items. Check present List of Items and TCS rates for Fy 2016-17 in Link given below

Budget-2017 has proposed Few Changes in TCS Rates and we have summarised all the changes in Budget-2017 in provisions related to Tax collected at sources as under with its respective dates.

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    • 1.Furnishing of PAN in TCS (Higher TCS without PAN)
      • [Section 206CC - Applicable from Assessment Year 2017-18]
A provision similar to Section 206AA is proposed to be inserted so as to strengthen the mechanism of collection of tax at source. A payer shall furnish his PAN to the person responsible for collecting tax. If he fails to do so than tax shall be collected at higher of twice of the specified rate or 5%. The requirement to furnish PAN shall not apply to a non-resident who does not have a PE in India.
Strengthening of PAN quoting mechanism in the TCS regime

Statutory provisions for deduction of tax at source (TDS) at higher rate of 20% or the applicable rate whichever is higher) in case of non-quoting of Permanent Account Number (PAN) is provided under section 206AA of the Act and it exist since April, 2010.

PAN acts as a common thread for linking the information in the departmental data base. It may also be noted that the process of allotment of PAN is made simple and robust. PAN application can be made online and PAN gets allotted in less than a week.
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    • Insert new section 206CC to provide the following:
    • I. any person paying any sum or amount, on which tax is collectible at source under Chapter XVII BB (hereafter referred to as collectee) shall furnish his Permanent Account Number to the person responsible for collecting such tax (hereafter referred to as collector), failing which tax shall be collected at the twice the rate mentioned in the relevant section under Chapter XVII BB or at the rate of five per cent. whichever is higher.

    • II. that the declaration filed under sub section (1A) of section 206C shall not be valid unless the person filing the declaration furnishes his Permanent Account Number in such declaration.
    • III. that in case any declaration becomes invalid under sub-section (2), the collector shall collect the tax at source in accordance with the provisions of sub-section (1).
    • IV. no certificate under sub section (9) of section 206C shall be granted unless it contains the Permanent Account Number of the applicant.
    • V. the collector knows about the correct PAN of the collectee it is also proposed to provide for mandatory quoting of PAN of the collectee by both the collector and the collectee in all correspondence, bills and vouchers exchanged between them.
    • VI. that the collectee shall furnish his Permanent Account Number to the collector who shall indicate the same in all its correspondence, bills, vouchers and other documents which are sent to collectee.
    • VII. where the Permanent Account Number provided by the collectee is invalid or it does not belong to the collectee, then it shall be deemed that Permanent Account Number has not been furnished to the collector.
    • VIII. to exempt the non-resident who does not have permanent establishment in India from the provisions of this proposed section 206CC of the Act.
This amendment will take effect from 1st April, 2017.
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    • 2.Exemption from tax collection at source under sub-section (1F) of section 206C in case of certain specified buyers.
      • Applicable from Assessment Year 2017-18

The existing provision of sub-section (1F) of section 206C of the Act, inter-alia provides that the seller who receives consideration for sale of a motor vehicle exceeding ten lakh rupees, shall collect one per cent of the sale consideration as tax from the buyer.

In order to reduce compliance burden in certain cases, it is proposed to amend section 206C, to exempt the following class of buyers such as the Central Government, a State Government, an embassy, a High Commission, legation, commission, consulate and the trade representation of a foreign State; local authority as defined in explanation to clause (20) of Section 10; a public sector company which is engaged in the business of carrying passengers, from the applicability of the provision of subsection (1F) of section 206C of the Act.
This amendment will take effect from 1st April, 2017.


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    • 3.No TCS on Cash Sales of Jewellery >5 Lakh And on cash receipt on more than 2 lakh for services or goods or both
      • Applicable from Assessment Year 2017-18]
Clause (ii) of sub-section (1D) of the section 206C provides for tax collection at source at the rate of one per cent. of sale consideration on cash sale of jewellery exceeding five lakh rupees. It is proposed to omit the said clause in view of restriction on [Cash Transactions More Than 2 Lakh] as proposed to be provided under section 269ST. 

As per earlier TCS clause TCS is to be collected on cash receipt of  more than 2 lakh for goods and /or services @1 % but as the Finance act has passed than [cash receipt of 2 lakh or more] attracts 100 % penalty so this clause is of no use hence deleted by Finance Act-2017 
This amendment will take effect from 1st April, 2017.




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Text of amendment 

71. In section 206C of the Income-tax Act,—

(a) in sub-section (1D),—
  • (A) for the words and brackets “or jewellery or any other goods (other than bullion or jewellery)”,the words and brackets “or any other goods (other than bullion)” shall be substituted;
  • (B) clause (ii) shall be omitted;
(b) in sub-section (1E), the words “or jewellery” shall be omitted;
(c) in the Explanation occurring after sub-section (11),—

(A) in clause (aa),—

  • (I) in sub-clause (ii), the words, brackets, figure and letter “or sub-section (1F)” shall be omitted;
  • (II) after sub-clause (ii), the following sub-clause shall be inserted, namely:—
    • “(iii) sub-section (1F) means a person who obtains in any sale, goods of the nature specified in the said sub-section, but does not include,—
      • (A) the Central Government, a State Government and an embassy, a High Commission, legation, commission, consulate and the trade representation of a foreign State; or
      • (B) a local authority as defined in Explanation to clause (20) of section 10; or
      • (C) a public sector company which is engaged in the business of carrying passengers.”;
(B) clause (ab) shall be omitted.
Explanation 
Clause 71 of the Bill seeks to amend section 206C of the Income-tax Act relating to profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.

It is further proposed to insert a new sub-clause (iii) in clause (aa) of the Explanation to section 206C to exempt the following class of buyers from the provision of sub-section (1F) of the said section, namely:— 

(i) the Central Government, a State Government and an embassy, a High Commission, legation, commission, consulate and the trade representation of a foreign State; or
(ii) local authority as defined in the Explanation to clause (20) of section 10; or
(iii) a public sector company which is engaged in the business of carrying passengers.

It is also proposed to omit the reference of sub-section (1F) in sub-clause (ii) in the Explanation to section 206C.

These amendments will take effect from 1st April, 2017. 

72. After section 206CB of the Income-tax Act, the following section shall be inserted, namely:— 

‘206CC. (1) Notwithstanding anything contained in any other provisions of this Act, any person paying any sum or amount, on which tax is collectible at source under Chapter XVII-BB (herein referred to as collectee) shall furnish his Permanent Account Number to the person responsible for collecting such tax (herein referred to as collector), failing which tax shall be collected at the higher of the following rates, namely:—

(i) at twice the rate specified in the relevant provision of this Act; or
(ii) at the rate of five per cent.

(2) No declaration under sub-section (1A) of section 206C shall be valid unless the person furnishes his Permanent Account Number in such declaration.

(3) In case any declaration becomes invalid under sub-section (2), the collector shall collect the tax at source in accordance with the provisions of sub-section (1).

(4) No certificate under sub-section (9) of section 206C shall be granted unless the application made under that section contains the Permanent Account Number of the applicant.

(5) The collectee shall furnish his Permanent Account Number to the collector and both shall indicate the same in all the correspondence, bills, vouchers and other documents which are sent to each other.

(6) Where the Permanent Account Number provided to the collector is invalid or does not belong to the collectee, it shall be deemed that the collectee has not furnished his Permanent Account Number to the collector and the provisions of sub-section (1) shall apply accordingly.

(7) The provisions of this section shall not apply to a non-resident who does not have permanent establishment in India.

Explanation.—For the purposes of this sub-section, the expression “permanent establishment” includes a fixed place of business through which the business of the enterprise is wholly or partly carried on.’.

Explanation 
Clause 72 of the Bill seeks to insert a new section 206CC after section 206CB of the Income-tax Act relating to requirement to furnish Permanent Account Number by collectee.

The proposed sub-section (1) of the said section specifies that any person paying any sum or amount, on which tax is collectible at source under Chapter XVII BB (herein referred to as collectee) shall furnish his Permanent Account Number to the person responsible for collecting such tax (herein referred to as collector), failing which tax shall be collected at twice the rate mentioned in the relevant section or at the rate of five per cent., whichever is higher.

The proposed sub-section (2) provides that the declaration filed under sub-section (1A) of section 206C shall not be valid unless the person filing the declaration furnishes his Permanent Account Number in such declaration. 

The proposed sub-section (3) provides that in case any declaration becomes invalid under sub-section (2), the collector shall collect the tax at source in accordance with the provisions of sub-section (1).

The proposed sub-section (4) provides that no certificate under sub-section (9) of section 206C shall be granted unless it contains the Permanent Account Number of the applicant.

The proposed sub-section (5) provides that the collectee shall furnish his Permanent Account Number to the collector who shall indicate the same in all its correspondence, bills, vouchers and other documents which are sent to each other.

The proposed sub-section (6) of the said section provides that where the Permanent Account Number provided by the collectee is invalid or it does not belong to the collectee, then it shall be deemed that Permanent Account Number has not been furnished to the collector and the tax shall be collected under sub-section (1).

The proposed sub-section (7) provides that the new section 206CC shall not apply to a non-resident who does not have permanent establishment in India and also to explain the expression 'permanent establishment'.

This amendment will take effect from 1st April, 2017.

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SIMPLE TAX INDIA: CHANGES IN TCS IN BUDGET-2017
CHANGES IN TCS IN BUDGET-2017
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