Section | Nature of Payment | Existing TCS Rate (%) |
---|---|---|
206CE | Scarp | 1 |
206CI | Tendu Leaves | 5 |
206CB | Timber obtained under a forest lease or other mode | 2.5 |
206CD | Any other forest produce not being a timber or tendu leaves | 2.5 |
206CA | Alcoholic Liquor for human consumption & Tendu leaves | 1 |
206CF | Parking Lot | 2 |
206CG | Toll Plaza | 2 |
206CH | Mining and Quarring | 2 |
206CJ | Minerals | 1 |
206CL | Sale of Motor Vehicle | 1 |
206CK | Bullion & Jewellery | 1 |
206CM | Sale in cash of any goods (other than bullion) | 1 |
206CN | Providing of any service (other than Ch-XVII-B) | 1 |
206CQ | LRS – other purposes – Liberalized Remittance Scheme | 5% (10% for non-PAN or Aadhar) |
206CO | Tour Program Package | 5% (10% for non-PAN or Aadhar) |
206CR | Sale of Goods | 0.1% (1% for non-PAN or Aadhar) |
206CC | Timber obtained under any other mode other than forest lease | 2.5 |
206CP | LRS – Educational Loan – Financial Institution | 0.5 |
Note: TCS Rates without PAN – Double of TCS rate as above or 5%, whichever is higher