Section
|
Nature of Payment
|
TCS Rates (%)
|
|
Individual / HUF
|
Other
|
||
206C
|
Scrap
|
1
|
1
|
206C
|
Tendu Leaves
|
5
|
5
|
206C
|
Timber obtained under a
forest lease or other mode
|
2.5
|
2.5
|
206C
|
Any other forest produce
not being a timber or tendu leave
|
2.5
|
2.5
|
206C
|
Alcoholic Liquor for
human consumption
|
1
|
1
|
206C
|
Parking Lot, toll plaza,
mining and quarrying
|
2
|
2
|
206C
|
Minerals, being coal or
lignite or iron ore (applicable from July 1, 2012)
|
1
|
1
|
206C
|
Bullion if consideration
(excluding any coin / article weighting 10 grams or less) exceeds Rs. 2 Lakhs
or jewellery if consideration exceeds Rs. 5 Lakhs (and any amount is received
in cash) (applicable from July 1, 2012)
|
1
|
1
|
Taken from www.tdscpc.gov.in as on 04/05/2016.
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