Overseas tour package tax collection requires seller collection, subject to buyer withholding, with no transaction threshold.

A seller must collect tax at source at 2% on consideration for an overseas tour programme package, including travel, hotel accommodation, boarding, lodging, and similar or incidental expenditure. No minimum transaction threshold applies. Collection is not required where the buyer has deducted tax at source under another applicable provision. The framework substantially continues the corresponding earlier provision without substantive change.

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