‘Jagannath Temple Management Committee’ isn’t a person to hold it liable for TCS while leasing out i

IT : In view of specific definition of the seller and the language of section 206C(1) the provision for collection of tax will apply even to an authority established by or under the Central, State or Provincial Act, but Section 206C(1C) makes only the person to be held liable. This does not make liable an authority established by under the Central, State or Provincial Act for collection of tax on leasing out the quarry.