Tax Collection at Source rates: specified goods attract prescribed collection percentages, with surcharge and health cess applying.

Rates of Tax Collection at Source enumerate collection percentages for specified goods (alcoholic liquor, tendu leaves, timber, other forest products, scrap, and specified minerals) with identical rates for resident/domestic and non resident payees. The schedule is stated inclusive of surcharge and education cesses. A surcharge framework for non resident persons and companies sets incremental surcharge percentages tied to income thresholds, and a Health and Education Cess of 4% applies.

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