Rates of Tax Collection at Source (TCS) for the Financial Year 2017-18

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Add: Surcharge / E.Cess / SHE.Cess 1 Alcoholic liquor for human consumption 1% 1% 1. Surcharge: Non Resident Individual / HUF/AOP/BOI / Artificial Jurisdical Personal 10% if income exceeds ₹ 50 Lakhs but does not exceed 1 Crores 15% if income exceeds ₹ 1 Crores Non resident co-operative society / firm 12% Surcharge in case of Non Resident other than Foreign Company exceed....