Tax collected at source on foreign remittances increased for non education and non medical purposes; education and medical remittances exempt below threshold. Amendment to section 206C(1G) raises the tax collected at source rate on remittances under the Liberalised Remittance Scheme when the remittance is for purposes other than education or medical treatment, effective 1 July 2023. The first proviso is amended so TCS does not apply where amounts remitted for education or medical treatment are below the statutory threshold; the second proviso is amended so TCS applies where amounts remitted for education or medical treatment exceed that threshold.