https://www.taxtmi.com/manuals?id=2578 Rates for Tax Collection at Source are provided for specified goods and receipts, and Finance Act, 2023 increases TCS rates for various categories with transitional application until the notified date. Non compliance rules require higher collection where PAN is not furnished or returns are not filed, subject to a statutory cap on collection rates; specified person criteria determine applicability. Non resident surcharge rules and a 4% health and education cess on income tax are also noted. en-us Wed, 05 Apr 2023 15:38:00 +0530 Thu, 29 Aug 2024 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2578 Rates for Tax Collection at Source are provided for specified goods and receipts, and Finance Act, 2023 increases TCS rates for various categories with transitional application until the notified date. Non compliance rules require higher collection where PAN is not furnished or returns are not filed, subject to a statutory cap on collection rates; specified person criteria determine applicability. Non resident surcharge rules and a 4% health and education cess on income tax are also noted. Manuals Income Tax Wed, 05 Apr 2023 15:38:00 +0530 https://www.taxtmi.com/manuals?id=2578