Here's a comprehensive section-wise chart detailing Tax Collected at Source (TCS) rates, thresholds, and applicable provisions for FY 2025–26 under Section 206C
CA Pratibha Goyal | May 27, 2025 |
TCS Rate Chart For Financial Year 2025-26
Here is the TCS Rate Chart for Financial Year 2025-26 for your reference.
| F. Y. 2025-2026 | |||||
| Section | Collection Code | Nature of Payment | Threshold Amount | TCS Rates (%) | |
| Individual / HUF | Other | ||||
| 206C | A | Alcoholic Liquor for human consumption | – | 1 | 1 |
| 206C | B | Timber or any other forest produce (not being tendu leaves) obtained under a forest lease | – | 2 | 2 |
| 206C | C | Timber obtained by any other mode other than under a forest lease | – | 2 | 2 |
| 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 |
| 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 purchase of overseas tour program package | – | 5 (till 10 Lacs )/ 20 (above 10 Lacs) | 5(till 10 Lacs )/ 20 (above 10 Lacs) |
| 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 | 0 | 0 |
| 206C | T | TCS on remittance under LRS is for the purposes of education or medical treatment and not covered under Code P (1st July 2023 onwards) | In Excess of Rs. 1000000 | 5 (1st July 2023 onwards) | 5(1st July 2023 onwards) |
| 206C | Q | TCS on remittance under LRS except for the purposes of education or medical treatment (Applicable from F.Y. 2020-21 onwards) | In Excess of Rs. 1000000 | 5 20 (1st Oct 2023 onwards) | 5 20 (1st Oct 2023 onwards) |
| 206C | R | TCS on sale of goods (Applicable from F.Y. 2020-21 to F.Y. 2024-25) | – | 0.1 | 0.1 |
Hope you found the same useful.
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