https://www.taxtmi.com/manuals?id=1886 The document lists TCS rates for specified receipts for FY 2022-23, inclusive of surcharge and education cesses, covering goods and services such as alcohol, tendu leaves, timber, scrap, certain minerals, parking/toll/mining leases, motor vehicle sales, foreign remittances under LRS, overseas tour packages, and high value domestic sales. It records surcharge and cess rules for non residents and details compliance escalators: section 206CC mandates higher collection where PAN is not furnished (higher of twice the rate or a fixed percentage), and proposed section 206CCA raises TCS where a specified person has not filed the prior year return, with both provisions interacting to require the highest applicable rate. en-us Mon, 09 Jan 2023 17:40:00 +0530 Thu, 29 Aug 2024 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1886 The document lists TCS rates for specified receipts for FY 2022-23, inclusive of surcharge and education cesses, covering goods and services such as alcohol, tendu leaves, timber, scrap, certain minerals, parking/toll/mining leases, motor vehicle sales, foreign remittances under LRS, overseas tour packages, and high value domestic sales. It records surcharge and cess rules for non residents and details compliance escalators: section 206CC mandates higher collection where PAN is not furnished (higher of twice the rate or a fixed percentage), and proposed section 206CCA raises TCS where a specified person has not filed the prior year return, with both provisions interacting to require the highest applicable rate. Manuals Income Tax Mon, 09 Jan 2023 17:40:00 +0530 https://www.taxtmi.com/manuals?id=1886