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          Income Tax

          Rates of Tax Collection at Source (TCS) for the Financial Year 2017-18

          Old - Rates of TDS and TCS

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          Tax Collection at Source rates clarified for specified goods and retail vehicle sales, inclusive of surcharge and education cess. Rates of Tax Collection at Source (TCS) for 2017-18 list commodity-specific TCS percentages inclusive of surcharge and education cess for residents and non-residents, covering alcohol, tendu leaves, timber, other forest products, scrap, packing/toll/mining activities, specified minerals, and retail motor vehicle sales; accompanying notes explain surcharge applicability for non-resident categories and the composition of the education cess.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Tax Collection at Source rates clarified for specified goods and retail vehicle sales, inclusive of surcharge and education cess.

                                  Rates of Tax Collection at Source (TCS) for 2017-18 list commodity-specific TCS percentages inclusive of surcharge and education cess for residents and non-residents, covering alcohol, tendu leaves, timber, other forest products, scrap, packing/toll/mining activities, specified minerals, and retail motor vehicle sales; accompanying notes explain surcharge applicability for non-resident categories and the composition of the education cess.


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