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    <title>Rates of Tax Collection at Source for the Financial Year 2018-19</title>
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    <description>Tabulates Tax Collection at Source percentages for listed receipts for the financial year, specifying item-wise TCS rates (alcoholic liquor, tendu leaves, timber, other forest products, scrap, packing/toll/mining/quarrying, minerals, and motor vehicle retail sales) with parallel resident and non-resident rates. Notes surcharge rules applicable to non-resident persons and entities where income exceeds prescribed thresholds and specifies Health and Education Cess at 4% of income tax to be added where applicable.</description>
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