Tax Collection at Source rates and PAN non furnishing rule increase collection under section 206CC for higher withholding. Tax Collection at Source rates are listed by receipt category with the applicable section and collectible percentages inclusive of surcharge and cesses, covering items such as liquor, tendu leaves, timber, forest products, scrap, specified minerals, parking/toll/mining leases, motor vehicle sales, foreign remittances under the Liberalised Remittance Scheme, overseas tour packages, and sale of goods above turnover/value thresholds. A tiered surcharge and a health and education cess apply; under section 206CC failure to furnish PAN requires collection at the higher of twice the TCS rate or a fixed statutory rate.