Tax Collection at Source: Section 206C prescribes TCS rates for specified goods, varying by resident status and payment thresholds. The schedule prescribes Tax Collection at Source percentages for specified goods under the TCS provision, showing base rates for resident/domestic payees and higher adjusted rates for non resident/foreign payees with distinctions for foreign payees above a payment threshold; listed items include alcoholic liquor, tendu leaves, timber (leased and non leased), other forest products, scrap, and packing/toll/mining/quarrying receipts, with rates inclusive of surcharge and education cesses.