https://www.taxtmi.com/acts?id=53189 Section 394 is amended to set TCS at 2% for sales of alcoholic liquor for human consumption, tendu leaves, scrap, and specified minerals; to reduce TCS on Liberalised Remittance Scheme remittances for education and medical purposes to 2%; and to remove the Rs. 10 lakh threshold so TCS on overseas tour program packages applies at 2% irrespective of amount, effective 1 April 2026. en-us Sun, 01 Feb 2026 15:27:22 +0530 Sun, 01 Feb 2026 15:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53189 Section 394 is amended to set TCS at 2% for sales of alcoholic liquor for human consumption, tendu leaves, scrap, and specified minerals; to reduce TCS on Liberalised Remittance Scheme remittances for education and medical purposes to 2%; and to remove the Rs. 10 lakh threshold so TCS on overseas tour program packages applies at 2% irrespective of amount, effective 1 April 2026. Act-Rules Bills Sun, 01 Feb 2026 15:27:22 +0530 https://www.taxtmi.com/acts?id=53189