https://www.taxtmi.com/manuals?id=1239 Tax collection at source applies to aggregate remittances under the Liberalised Remittance Scheme exceeding the prescribed threshold, with an authorised dealer responsible for collection. A lower rate applies to education or medical-treatment remittances and a higher rate to other purposes. Collection is not required where tax has already been collected for the relevant overseas-tour-programme transaction, where an education loan from a specified financial institution funds the remittance, or where the buyer has deducted tax at source under another provision. en-us Mon, 05 Oct 2015 11:01:00 +0530 Wed, 05 Aug 2026 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1239 Tax collection at source applies to aggregate remittances under the Liberalised Remittance Scheme exceeding the prescribed threshold, with an authorised dealer responsible for collection. A lower rate applies to education or medical-treatment remittances and a higher rate to other purposes. Collection is not required where tax has already been collected for the relevant overseas-tour-programme transaction, where an education loan from a specified financial institution funds the remittance, or where the buyer has deducted tax at source under another provision. Manuals Income Tax Mon, 05 Oct 2015 11:01:00 +0530 https://www.taxtmi.com/manuals?id=1239