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            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.

            <h1>Tax collection at source rates clarified for specified receipts, with higher collection where PAN is not furnished or returns are unfiled.</h1> The document lists TCS rates for specified receipts for FY 2022-23, inclusive of surcharge and education cesses, covering goods and services such as alcohol, tendu leaves, timber, scrap, certain minerals, parking/toll/mining leases, motor vehicle sales, foreign remittances under LRS, overseas tour packages, and high value domestic sales. It records surcharge and cess rules for non residents and details compliance escalators: section 206CC mandates higher collection where PAN is not furnished (higher of twice the rate or a fixed percentage), and proposed section 206CCA raises TCS where a specified person has not filed the prior year return, with both provisions interacting to require the highest applicable rate.

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