TCS Not Applicable on Compounding Fees Collected from Illegal Miners: Chhattisgarh High Court

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TCS Not Applicable on Compounding Fees Collected from Illegal Miners: Chhattisgarh High Court

Direct Tax

Published on

25/11/2025

By Mariya Paliwala

TCS Not Applicable on Compounding Fees Collected from Illegal Miners: Chhattisgarh High Court

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The Chhattisgarh High Court has held that Tax Collected at Source (TCS) under Section 206C(1C) of the Income Tax Act does not apply to compounding fines collected from offenders involved in illegal mining or transportation of minerals. The bench of Justice Rajani Dubey and Justice Amitendra Kishore Prasad set aside the Income Tax Appellate Tribunal…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

TCS Not Applicable on Compounding Fees Collected from Illegal Miners: Chhattisgarh High Court

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