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          Income Tax

          Rates of Tax Collection at Source (TCS) for the Financial Year 2010-2011

          Old - Rates of TDS and TCS

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          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.
                            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 (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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