COMPREHENSIVE TCS RATES CHART FOR THE FINANCIAL YEAR FOR 2022-2023
| Section | Collection Code | Nature of Payment | Threshold Amount | TCS Rates (%) | ||
| F. Y. 2022 to 2023 | ||||||
| Individual / HUF | Other | |||||
| 206C | A | Alcoholic Liquor for human consumption | – | 1 | 1 | |
| 206C | B | Timber obtained under a forest lease | – | 2.5 | 2.5 | |
| 206C | C | Timber obtained by any other mode | – | 2.5 | 2.5 | |
| 206C | D | Any other forest produce not being a timber or tendu leave | – | 2.5 | 2.5 | |
| 206C | E | Scrap | – | 1 | 1 | |
| 206C | F | Grant of license, lease, etc. of Parking lot | – | 2 | 2 | |
| 206C | G | Grant of license, lease, etc. of Toll Plaza | – | 2 | 2 | |
| 206C | H | Grant of Mining and quarrying | – | 2 | 2 | |
| 206C | I | Tendu Leaves | – | 5 | 5 | <=”” tr=”” style=”text-align: justify;”> |
| 206C | J | Minerals, being coal or lignite or iron ore (Applicable from F.Y. 2012-13 onwards) | – | 1 | 1 | |
| 206C | K | TCS on sale of Bullion (Applicable from F.Y. 2012-13 to 2016-17) | In Excess of Rs. 200000 | 1 | 1 | |
| 206C | L | TCS on Motor Vehicle (Applicable from F.Y. 2016-17 onwards) | In Excess of Rs. 1000000 | 1 | 1 | |
| 206C | M | TCS on sale in cash of any goods (other than bullion/jewellary) (Applicable for F.Y. 2016-17 ) | In Excess of Rs. 200000 | 1 | 1 | |
| 206C | N | TCS on providing of any services (other than Ch-XVII-B) (Applicable for F.Y. 2016-17) | In Excess of Rs. 200000 | 1 | 1 | |
| 206C | O | TCS on remittance under LRS for purchase of overseas tour program package (Applicable from F.Y. 2020-21 onwards) | – | 5 | 5 | |
| 206C | P | TCS on remittance under LRS for educational loan taken from financial institution mentioned in section 80E (Applicable from F.Y. 2020-21 onwards) | – | 0.5 | 0.5 | |
| 206C | Q | TCS on remittance under LRS for purpose other than for purchase of overseas tour package or for educational loan taken from financial institution (Applicable from F.Y. 2020-21 onwards) | In Excess of Rs. 700000 | 5 | 5 | |
| 206C | R | TCS on sale of goods (Applicable from F.Y. 2020-21 onwards) | – | 0.1 | 0.1 | |
