Please advice me the TCS rate if PAN is not available.

[brajesh yadav]

Please advice me the TCS rate if PAN is not available.

[DR.MARIAPPAN GOVINDARAJAN]

If PAN is not available TDS is subjected to 20%; in my view it will not be applicable to TCS.

AI Summary

TCS rate when PAN is unavailable: enhanced withholding applies to TDS but may not apply to TCS.
Query concerns the appropriate TCS rate where PAN is unavailable. The respondent notes that PAN absence leads to an enhanced withholding rate for TDS, but expresses the view that this enhanced TDS treatment does not automatically apply to TCS.