TMI BlogRate of Tax Collection at Source for the Financial Year 2020-21X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption 1% * 206C(1) Tendu leaves 5% * 206C(1) Timber obtained under a forest lease or other mode. 2.5% * 206C(1) Any other forest product (not being timber or tendu leaves) 2.5% * 206C(1) Scrap 1% * 206C(1) Minerals, being coal or lignite or iron ore [w.e.f. 1.7.2012] 1% * 206C(1C) Lease or license of Parking lot, toll plaza, mining & quarrying 2% * 206C(1F) Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1% (applicable from 01.10.2020) Non Residents Add:Surcharge / E.Cess / SHE.Cess 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 -25% if income exceeds ₹ 2 Crores -37% if income exceeds ₹ 5 Crores Non resident co-operative society / fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|