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    <title>Rates of Tax Collection at Source (TCS) for the Financial Year 2012-2013</title>
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    <description>Tax Collection at Source rates for 2012-13 set withholding percentages for specified goods (alcoholic liquor, tendu leaves, timber, other forest products, scrap, packing/ mining/ quarrying services, certain minerals, bullion and jewellery). Rates are inclusive of surcharge and education cesses and vary by payee status-resident/domestic, non resident/foreign, and an elevated tier for foreign companies above a high value payment threshold. Cash sale thresholds and specified effective dates are indicated for particular items.</description>
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