Section 206C of the Income Tax Act

Income-tax Act, 2025: s.394

Section 206C of the Income-tax Act, 1961 corresponds to section 394 (Collection of tax at source) of the Income-tax Act, 2025.

Read section 394 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 206C is Kourani v. Union OF India (83 Taxmann.com 137), cited in 1,708 of the 269 judgments on BharatTax that turn on this section.

Leading authorities on Section 206C

Kourani v. Union OF India
83 Taxmann.com 137 · 2017 · High Court
1,708
citing judgments

The fee under Section 234E for late filing of TDS/TCS statements cannot be levied retrospectively by processing an intimation under Section 200A for defaults occurring before the amendment allowing such processing.

2.8 In Conceria International (P.) Ltd. v. ITO
157 Taxmann.com 335 · 2023 · High Court
31
citing judgments

The levy of fees under section 234E for delayed filing of quarterly TDS returns is confirmed as per the binding precedent of Conceria International (P.) Ltd. The court also considered that Section 200A(1)(c) was not introduced during the Assessment Years 2012-13.

Anglo French Textile Company Ltd. v. CIT
23 ITR 101 · 1953 · Supreme Court
21
citing judgments

Profits attributable to a Permanent Establishment (PE) in India can be conservatively estimated, such as by applying a percentage of global profits to Indian sales, when the PE's activities in India are minimal.

CIT v. Adisankara Spinning Mills (P.) Ltd.
362 ITR 233 · 2014 · High Court
14
citing judgments

A technical breach of filing a statutory form, such as Form 27C, can be condoned. No liability under section 206C(6A) or 206C(7) can be fastened on the assessee if the statutory form is filed, even if not furnished in time.

Chandmal Sancheti v. ITO
72 Taxmann.com 237 · 2016 · ITAT
13
citing judgments

An assessee should be granted the benefit of a declaration filed at the appellate stage, even if delayed, as appeals are a continuation of assessment proceedings. The delay in filing declarations under section 206C(1A) should not be a ground to deny the benefit to the assessee.

Lampmaster Wolters India P. Ltd. v. ITO
141 Taxmann.com 149 · 2022 · ITAT
12
citing judgments

Late fees under section 234E can be levied for belated TDS returns filed, and processed, on or after June 1, 2015, in line with amendments to section 200A.

383 (Mad.), Nila Bakers and Confectionaries (I) Pvt. Ltd. v. ITO
139 Taxmann.com 535 · 2022 · High Court
11
citing judgments

The levy of late fees under Section 234E of the Income-tax Act is illegal for TDS returns concerning periods prior to June 1, 2015. This is because Section 234E does not apply to assessment years before this date.

G.K. Traders v. ITO
143 Taxmann.com 425 · 2022 · ITAT
10
citing judgments

Delay in filing a buyer's declaration under Section 206C of the Income-tax Act, 1961, does not empower the Assessing Officer to deny the benefit of the declaration to the assessee.

Eurotech Maritime Academy (P.) Ltd. v. Income Tax Officer (TDS)
137 Taxmann.com 63 · 2022 · High Court
7
citing judgments
CIT (TDS) v. Priya Blue Industries (P.) Ltd.
65 Taxmann.com 206 · 2016 · High Court
7
citing judgments

Judgments on Section 206C

M/S. Kalinga Mining Corporation Pvt. Ltd., Cuttack vs. JCIT, Cuttack

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 405/CTK/2015[2011-12]Status: DisposedITAT Cuttack28 Jul 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.469/Ctk/2014 (धनधाारण वषा / Assessment Year :2013-2014) M/S Kalinga Mining Vs. Ito (Tds), Shelter Chhak, Corporation, Samanta Cuttack Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) आयकर अपील सं./Ita No.405/Ctk/2015 (धनधाारण वषा / Assessment Year :2011-2012) M/S Kalinga Mining Vs. Jcit, Range-Ii, Cuttack Corporation, Samanta Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Citdr सुनवाई की तारीख / Date Of Hearing : 26/07/2017 घोषणा की तारीख/Date Of Pronouncement 28/07/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed An Appeal I.E. Ita No.469/Ctk/2014 (Ay 2013-2014) Against The Order Of Cit(A), Cuttack, Dated 29.9.2014 Passed U/S.206C(6)(6A)&(7) Of The I.T.Act & Also Appeal In Ita No.405/Ctk/2015 Against The Order Of Cit(A), Cuttack, Dated 20.07.2015 Passed U/S.143(3) Of The I.T.Act. 2. None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing, Nor Any Adjournment Application Was Placed On Record By The Assessee. Considering The Facts & Circumstances Of The Case, We

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, CITDR
Section 133ASection 143(3)Section 206CSection 206C(6)Section 260C(1)

M/S. Kalinga Mining Corporation, Cuttack vs. ITO, TDS, Cuttack

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 469/CTK/2014[2013-14]Status: DisposedITAT Cuttack28 Jul 2017AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.469/Ctk/2014 (धनधाारण वषा / Assessment Year :2013-2014) M/S Kalinga Mining Vs. Ito (Tds), Shelter Chhak, Corporation, Samanta Cuttack Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) आयकर अपील सं./Ita No.405/Ctk/2015 (धनधाारण वषा / Assessment Year :2011-2012) M/S Kalinga Mining Vs. Jcit, Range-Ii, Cuttack Corporation, Samanta Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Citdr सुनवाई की तारीख / Date Of Hearing : 26/07/2017 घोषणा की तारीख/Date Of Pronouncement 28/07/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed An Appeal I.E. Ita No.469/Ctk/2014 (Ay 2013-2014) Against The Order Of Cit(A), Cuttack, Dated 29.9.2014 Passed U/S.206C(6)(6A)&(7) Of The I.T.Act & Also Appeal In Ita No.405/Ctk/2015 Against The Order Of Cit(A), Cuttack, Dated 20.07.2015 Passed U/S.143(3) Of The I.T.Act. 2. None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing, Nor Any Adjournment Application Was Placed On Record By The Assessee. Considering The Facts & Circumstances Of The Case, We

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, CITDR
Section 133ASection 143(3)Section 206CSection 206C(6)Section 260C(1)