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<h1>TCS Rates for 2018-19: Key Rates for Liquor, Timber, Scrap, Minerals; Surcharge for High-Income Non-Residents</h1> The rates of Tax Collection at Source (TCS) for the financial year 2018-19, applicable to both resident and non-resident entities. It includes specific rates for various goods and services such as alcoholic liquor, tendu leaves, timber, forest products, scrap, and minerals, with most rates ranging from 1% to 5%. Additional surcharges and cess are applicable based on income levels and entity types, including a 10-15% surcharge for non-resident individuals with high income and a 4% Health and Education Cess on income tax.