TCS Surcharge Rates for F.Y 2024-2025
| Section | Collection Code | Nature of Payment | Collectee Category (Non-Resident)Form-27EQ | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Individual HUF Body of Individuals Artificial Judicial Person Assosiation of Persons (except in case of an association of persons consisting of only companies as its members) | Association of persons consisting of only companies as its members | Co-operative Society | Firm | Company | |||||||||||||
| Surcharge Slab Whether deductee opting out of taxation regime u/s 115BAC(1A)? (N) | Surcharge Slab Whether deductee opting out of taxation regime u/s 115BAC(1A)? (Y) | Surcharge Slab Whether deductee opting out of taxation regime u/s 115BAC(1A)? (Y/N) | Surcharge Slab | Surcharge Slab | Surcharge Slab | ||||||||||||
| 206C | A | Alcoholic Liquor for human consumption | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | B | Timber obtained under a forest lease | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | C | Timber obtained by any other mode | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | D | Any other forest produce not being a timber or tendu leave | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | E | Scrap | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | F | Grant of license, lease, etc. of Parking lot | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | G | Grant of license, lease, etc. of Toll Plaza | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | H | Grant of Mining and quarrying | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | I | Tendu Leaves | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | J | Minerals, being coal or lignite or iron ore (Applicable from F.Y. 2012-13 onwards) | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | K | TCS on sale of Bullion (Applicable from F.Y. 2012-13 to 2016-17) | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | L | TCS on Motor Vehicle (Applicable from F.Y. 2016-17 onwards) | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | M | TCS on sale in cash of any goods (other than bullion/jewellary) (Applicable for F.Y. 2016-17 ) | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | N | TCS on providing of any services (other than Ch-XVII-B) (Applicable for F.Y. 2016-17) | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | O | TCS on remittance under LRS for purchase of overseas tour program package (Applicable from F.Y. 2020-21 onwards) | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=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) | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 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) | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=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) | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
| 206C | R | TCS on sale of goods (Applicable from F.Y. 2020-21 onwards) | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr-5cr=25% Above 5cr=37% | 0-50 lac = 0% Above 50 lac-1 cr=10% Above 1cr-2cr=15% Above 2cr=25% | 0-50 lac = 0% Above 50 lac-1cr=10% Above 1cr=15% | 0-1cr = 0% Above 1cr-10cr=7% Above 10cr=12% | 0-1cr = 0% Above 1cr=12% | 0-1cr = 0% Above 1cr-10cr=2% Above 10cr=5% | |||||||||
