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of <h1>Key TCS Rates for 2020-21: 1% for Liquor, Scrap, Minerals; 5% for Tendu Leaves, Tours; 2.5% Timber Products.</h1> The rates of Tax Collection at Source (TCS) for the financial year 2020-21, inclusive of surcharges and cess. Key rates include 1% for alcoholic liquor, scrap, and minerals; 5% for tendu leaves and overseas tour packages; and 2.5% for timber and other forest products. Specific rates apply to foreign remittance under the Liberalised Remittance Scheme and the sale of goods exceeding certain thresholds. Additional surcharges are imposed on non-residents based on income levels, with a 4% Health and Education Cess applicable on income tax.
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