Once i got exemption of Rs. 50,00,000/- for TCS provision u/s 206C(1H) in FY 2020-21, can i get the same in FY 2021-22?

Reply- As per Section 206C(1H) Every person, being a seller, who receives any amount as consideration for sale of any goods of the value or aggregate of such value exceeding fifty lakh rupees in any previous year, other than the goods being exported out of India or goods covered in sub-section (1) or sub-section (1F) or sub-section (1G) shall, at the time of receipt of such amount, collect from the buyer, a sum equal to 0.1 per cent. of the sale consideration exceeding fifty lakh rupees as income-tax. 

Therefore, TCS will be collected in the FY 2021-22 when the receipt against sale exceeds rs 50 lakh.