Rates of Tax Collection at Source (TCS Chart) (Tax Year 2026-27)

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....e if PAN/Aadhaar not furnished A B C D E 1.  Sale of alcoholic liquor for human consumption. Seller. 2% 5% 2.  Sale of tendu leaves. Seller. 2% 5% 3. Sale of timber whether obtained under a forest lease or otherwise; or any other forest produce (not being timber or tendu leaves) obtained under a forest lease. Seller. 2% ....

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.... other than education or medical treatment. 8.  Sale of "overseas tour programme package" including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure. Seller. (a) 2% of amount or aggregate of amounts up to ten lakh rupees; (b) 2% of amount or aggregate of amounts exceeding ten lakh rupees. (a) 5% of amount or aggregate of amo....

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....for the purposes of manufacturing, processing or producing articles or things or for generating power; and (b) not for trading purposes. [ Section 394(2) ] • The collection of tax shall not be made by the authorised dealer or seller, in respect of receipt specified in above Table: Sl. Nos. 7 and 8), if the buyer is liable to deduct tax at source under any other provisions of this A....