{"id":6017,"date":"2026-05-25T00:46:12","date_gmt":"2026-05-25T00:46:12","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6017"},"modified":"2026-05-25T00:46:13","modified_gmt":"2026-05-25T00:46:13","slug":"income-tax-sc-judgement-dated-12-05-2026-no-tcs-on-illegal-mining-compounding-fees","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/25\/income-tax-sc-judgement-dated-12-05-2026-no-tcs-on-illegal-mining-compounding-fees\/","title":{"rendered":"Income Tax, SC Judgement Dated 12\/05\/2026 &#8211; No TCS on Illegal Mining Compounding Fees\u00a0"},"content":{"rendered":"\n<p><em>Case of DCIT Vs Collector Mining Kanker,\u00a0SC\u00a0\u00a0Judgement Dated 12<sup>th<\/sup>\u00a0May 2026.<\/em>\u00a0The apex court upheld that tax collection at source (TCS) under Section 206C(1C) of the Income Tax Act, is not applicable on compounding fees or fines collected from persons involved in illegal mining activities.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1tqHoJkCrnNbKo-uNEkwq5vhxQw-IHjwy\/view?usp=sharing\"><em>(Link: SC Judgement Dated 12\/05\/2026)&nbsp;<\/em><\/a><em>&nbsp;<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of DCIT Vs Collector Mining Kanker,\u00a0SC\u00a0\u00a0Judgement Dated 12th\u00a0May 2026.\u00a0The apex court upheld that tax collection at source (TCS) under [&hellip;]<\/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-6017","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax, SC Judgement Dated 12\/05\/2026 - No TCS on Illegal Mining Compounding Fees\u00a0 - Bhatia Bhola &amp; 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