TCS Rate Chart For Financial Year 2025-26:

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

TCS Rate Chart 2025: Section-Wise Tax Deduction Rates

CA Pratibha Goyal

May 27, 2025

Last update on 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 (%)
Section	Collection Code	Nature of Payment	Threshold Amount	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

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About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.