{"id":4625,"date":"2026-02-17T00:42:28","date_gmt":"2026-02-17T00:42:28","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4625"},"modified":"2026-02-17T00:42:30","modified_gmt":"2026-02-17T00:42:30","slug":"income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/","title":{"rendered":"Income Tax, SC Judgement Dated 10\/02\/2026 – Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0"},"content":{"rendered":"\n

Case of DCIT vs District Mining Office, SC Judgement Dated 27th<\/sup>\u00a0February 2026.\u00a0<\/em>The apex court held\u00a0that compounding fees collected from illegal miners\/transporters under the Chhattisgarh Minor Mineral Rules, 2015, being in nature of punitive fines do not constitute royalty or licensing fees for mineral rights. Thus it does not attract Tax Collected at Source (TCS) under Section 206C(1C) of the Income Tax Act.\u00a0<\/p>\n\n\n\n

(Link: SC Judgement Dated 10\/02\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of DCIT vs District Mining Office, SC Judgement Dated 27th\u00a0February 2026.\u00a0The apex court held\u00a0that compounding fees collected from illegal […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4625","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, SC Judgement Dated 10\/02\/2026 - Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax, SC Judgement Dated 10\/02\/2026 - Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of DCIT vs District Mining Office, SC Judgement Dated 27th\u00a0February 2026.\u00a0The apex court held\u00a0that compounding fees collected from illegal […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-17T00:42:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-17T00:42:30+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"Income Tax, SC Judgement Dated 10\/02\/2026 – Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0\",\"datePublished\":\"2026-02-17T00:42:28+00:00\",\"dateModified\":\"2026-02-17T00:42:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/\"},\"wordCount\":87,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"Income Tax\",\"Judiciary\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/\",\"name\":\"Income Tax, SC Judgement Dated 10\/02\/2026 - Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-02-17T00:42:28+00:00\",\"dateModified\":\"2026-02-17T00:42:30+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Income Tax, SC Judgement Dated 10\/02\/2026 – Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Income Tax, SC Judgement Dated 10\/02\/2026 - Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/","og_locale":"en_US","og_type":"article","og_title":"Income Tax, SC Judgement Dated 10\/02\/2026 - Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0 - Bhatia Bhola & Associates LLP","og_description":"Case of DCIT vs District Mining Office, SC Judgement Dated 27th\u00a0February 2026.\u00a0The apex court held\u00a0that compounding fees collected from illegal […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2026-02-17T00:42:28+00:00","article_modified_time":"2026-02-17T00:42:30+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"Income Tax, SC Judgement Dated 10\/02\/2026 – Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0","datePublished":"2026-02-17T00:42:28+00:00","dateModified":"2026-02-17T00:42:30+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/"},"wordCount":87,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["Income Tax","Judiciary"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/","name":"Income Tax, SC Judgement Dated 10\/02\/2026 - Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-02-17T00:42:28+00:00","dateModified":"2026-02-17T00:42:30+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-sc-judgement-dated-10-02-2026-upholds-no-tcs-under-section-206c1c-on-illegal-mining-compounding-fees\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"Income Tax, SC Judgement Dated 10\/02\/2026 – Upholds No TCS under section 206C(1C) on Illegal Mining Compounding Fees\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=4625"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4625\/revisions"}],"predecessor-version":[{"id":4626,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4625\/revisions\/4626"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=4625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=4625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=4625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}