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TCS Rate
TCS RATES |
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SECTION |
GOODS/SERVICES |
NATURE |
THRESHOLD LIMIT OF PAYMENT |
RATES |
| 206C (1) | ALCOHOLIC LIQUOR FOR HUMAN CONSUMPTION | SALE | 1.00% | |
| 206C (1) | INDIAN MADE FOR FOREIGN LIQUOR | SALE | 1.00% | |
| 206C (1) | MINERALS,COAL LIGNITE, IRON ORE BY A TRADER | SALE | 1.00% | |
| 206C (1F) | MOTOR VEHICLE | SALE | SALE VALUE EXCEEDING RS. 10 LAKHS PER TRANSACTION | 1.00% |
| 206C (1C) | PARKING LOT, TOLL PLAZA, MINING & QUARRYING | LEASE OR LICENSE | 2.00% | |
| 206C (1) | SCRAP | SALE | 1% | |
| 206C (1) | TENDU LEAVES | SALE | 5% | |
| 206C (1) | TIMBER OBTAINED UNDER A FOREST LEASE OR OTHER MODE | SALE | 2.50% | |
| 206C (1) | ANY OTHER FOREST PRODUCE NOT BEING A TIMBER OR TENDU LEAVES | SALE | 2.50% | |
| 206 (1H) | GOODS OTHER THOSE SPECIFIED SEPARATELY IN EXCESS OF RS.50 LAKH IN A YEAR BY SELLER | SALE | WHOSE TURNOVER IS MORE THAN RS. 10 CRORE | 0.10% |
| 206 (1G) | OVERSEAS TOUR PACKAGE | SALE | NO LIMIT | UPTO 30 SEP 2023 : 5% |
| FROM 1 OCT 2023 : | ||||
| UPTO 7 LACS : 5% | ||||
| ABOVE 7 LACS: 20% | ||||
| 206 (1G) | REMITTANCE UNDER LRS OF RBIIS A LOAN FOR EDUCATION OBTAINED FROM ANY FINANCIAL INSTITUTIONDEFINED IN SECTION 80E | FOREIGN REMITTANCE | RS. 7 LACS | 0.50% |
| 206 (1G) | REMITTANCE UNDER LRS OF RBIFOREDUCATION IN OTHER CASES OR FOR MEDICAL TREATMENT | FOREIGN REMITTANCE | RS. 7 LACS | 5% |
| ANY OTHER REMITTANCE | FOREIGN REMITTANCE | 7 LACS | UPTO 30 SEP 2023: 5% | |
| FROM 1 OCT 2023 : 20% | ||||
| 206CC | TCS RATE IN CASE OF NON AVAILABILITY OF PAN | - | HIGHER OF- | |
| TWICE THE RATE | ||||
| 5% | ||||
| 206CCA | TCS ON NON-FILERS OF ITR AT HIGHER RATES | - | HIGHER OF - | |
| TWICE THE RATE OR RATES IN FORCE | ||||
| 5% | ||||
