Tax collection at source rates clarified for specified receipts, with higher collection where PAN is not furnished or returns are unfiled. 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.