Tax Collection at Source rates set for specified goods, varying by payer category and inclusive of surcharges and cesses.

Rates of Tax Collection at Source (TCS) for 2015-2016 are prescribed for specified goods and receipts, with rates differentiated by payer category-resident/domestic company, non-resident non-corporate person, and foreign company-and by turnover brackets for non-resident entities; the stated percentages are inclusive of surcharge and education cesses and the schedule lists the particular goods and cash-threshold-triggered transactions to which TCS applies.

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