https://www.taxtmi.com/manuals?id=1926 Tax collection at source applies to the sale of an overseas tour programme package, covering travel, hotel accommodation, boarding, lodging, and similar or incidental expenditure. The seller must collect tax from the buyer at 2%, without any transaction-value threshold. Collection is not required where the buyer has deducted tax at source under another provision of the Income-tax Act. The collection rate is reduced from 5% under the earlier regime to 2%. en-us Thu, 19 Jan 2023 13:20:00 +0530 Sat, 29 Aug 2026 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1926 Tax collection at source applies to the sale of an overseas tour programme package, covering travel, hotel accommodation, boarding, lodging, and similar or incidental expenditure. The seller must collect tax from the buyer at 2%, without any transaction-value threshold. Collection is not required where the buyer has deducted tax at source under another provision of the Income-tax Act. The collection rate is reduced from 5% under the earlier regime to 2%. Manuals Income Tax Thu, 19 Jan 2023 13:20:00 +0530 https://www.taxtmi.com/manuals?id=1926