Tax Collection at Source on overseas remittances: revised exemption thresholds and higher rates for non-education purposes. Section 206C(1G) requires authorised dealers and sellers of overseas tour programme packages to collect TCS at the time of debiting or receipt, under differentiated rates and thresholds for education (including loan-financed), medical treatment, other purposes and tour packages. Exceptions include aggregate-remittance thresholds (as amended), instances where the seller has already collected TCS, buyers liable to deduct tax under other provisions, and specified government or diplomatic entities; circulars and notifications further exempt certain non-residents and provide implementation guidance.