Tax Collection at Source changes: increased TCS rates apply from notified date, with higher collection for non furnishing of PAN/ITR. Rates for Tax Collection at Source are provided for specified goods and receipts, and Finance Act, 2023 increases TCS rates for various categories with transitional application until the notified date. Non compliance rules require higher collection where PAN is not furnished or returns are not filed, subject to a statutory cap on collection rates; specified person criteria determine applicability. Non resident surcharge rules and a 4% health and education cess on income tax are also noted.