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    <title>Rates of Tax Collection at Source (TCS) for the Financial Year 2014-2015</title>
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    <description>Rates of Tax Collection at Source for 2014-2015 under Section 206C prescribe TCS percentages, inclusive of surcharge and education cesses, on receipts for specified goods (including alcohol, tendu leaves, timber, other forest products, scrap, mining/quarrying supplies, certain minerals, bullion and jewellery subject to cash thresholds). The schedule differentiates rates by taxpayer residence/corporate status and by turnover bands, and identifies cash-transaction thresholds that trigger TCS for bullion and jewellery.</description>
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      <description>Rates of Tax Collection at Source for 2014-2015 under Section 206C prescribe TCS percentages, inclusive of surcharge and education cesses, on receipts for specified goods (including alcohol, tendu leaves, timber, other forest products, scrap, mining/quarrying supplies, certain minerals, bullion and jewellery subject to cash thresholds). The schedule differentiates rates by taxpayer residence/corporate status and by turnover bands, and identifies cash-transaction thresholds that trigger TCS for bullion and jewellery.</description>
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