The 60-second version
Section 206CR requires forest produce seller to collect TCS on sale consideration — returning NRIs operating bamboo, saal, or other forest produce wholesale must file Form 27EQ quarterly.
206CR covers forest produce — tendu stays 206CI, sawn timber stays 206CJ
Section 206CR applies when you sell forest produce for consideration — excludes tendu leaves (206CI) and timber (206CJ).
Returning NRIs operating bamboo, saal, or resin wholesale need TAN and Form 27EQ before first quarter ends.
Tendu lane: Section 206CI guide for tendu leaf TCS.
206CR matrix
| Product | Section | Form |
|---|---|---|
| Bamboo | 206CR | 27EQ |
| Saal / resin | 206CR | 27EQ |
| Tendu leaves | 206CI | 27EQ |
| Sawn timber | 206CJ | 27EQ |
Compliance
TAN
Apply if new seller.
Buyer PAN
Collect each sale.
Collect TCS
206CR or 206CCA.
File 27EQ
Quarterly.
Forest permit
State transit pass.
Flow
206CR kit
- TAN.
- Transit permit.
- Buyer PAN.
- 27EQ.
- Weighbridge slip.
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Product classification
Mis-classifying tendu as general forest produce triggers wrong TCS rate and 206CA penalty — verify product list with CA.
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0 of 4 checked
vs 206CI?
206CI covers tendu leaves only; 206CR covers other forest produce.
vs 206CJ?
206CJ covers timber; 206CR covers non-timber forest produce.
206CCA?
Higher TCS if buyer failed prior ITR filing.
State permit?
Forest transit permit separate from income-tax TCS obligation.
Penalty?
Section 206CA if collection or 27EQ filing missed.
GST?
GST on forest produce supply filed separately from Form 27EQ.
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