Tax Collection at Source (TCS) rates set for specified goods, varying by seller and buyer categories.

Tax Collection at Source (TCS) rates for financial year 2010-2011 are prescribed for specified goods-alcoholic liquor, tendu leaves, timber (under and other than forest lease), other forest products, scrap, and packing lot/toll plaza/mining and quarrying-with percentages inclusive of surcharge and education cesses. Rates vary by recipient category: resident/domestic payees, non resident/foreign payees (no surcharge/no cess column), and foreign payees subject to different rates depending on payment size.

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