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

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..... omestic Company Non Residents 206C No Surcharge No E Cess Add: Surcharge / E.Cess / SHE.Cess 1 Alcoholic liquor for human consumption 1% 1% 1. Surcharge: Non Resident Individual / HUF/AOP/BOI / Artificial Jurisdic .....

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..... more other than under a forest lease 2.5% 2.5% 5 Any other forest product (not being timber or tendu leaves) 2.5% 2.5% 6 Scrap 1% 1% 7 Packing lot, toll plaza, mining and quarrying .....

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