|
Section |
Collection
Code |
Nature of Payment |
Rates
(For Individual & HUF) |
|
206C (1) |
E |
Sale of Scrap |
1.00% |
|
206C (1) |
B |
Sale of Tendu Leaves |
5.00% |
|
206C (1) |
C |
Sale of Timber obtained under a
forest lease or other mode |
2.50% |
|
206C (1) |
D |
Sale of Any other forest produce
not being Timber or tendu leaves |
2.50% |
|
206C (1) |
F |
Grant of license, lease, etc. of
Parking lot |
2.00% |
|
206C (1) |
J |
Sale of Minerals, coal lignite,
Iron ore by a trader |
1.00% |
|
206C (1) |
A |
Sale of Alcoholic Liquor for Human
Consumption |
1.00% |
|
206C (1C) |
G |
Lease or license of the Parking
lot, toll plaza, mining & quarrying |
2.00% |
|
206C (1C) |
H |
Grant of Mining and quarrying |
2.00% |
|
206C (1C) |
K |
TCS on sale of Bullion (Applicable
from F.Y. 2012-13 to 2016-17) In Excess of Rs. 200000 |
1.00% |
|
206C (1F) |
L |
Sale Value of Motor vehicle whether
in cheque or in any other mode of receipt Exceeding Rs. 10 Lakhs per
transaction |
1.00% |
|
206C (1) |
M |
TCS on sale in cash of any goods
(other than bullion/jewellary) (Applicable for F.Y. 2016-17 ) In Excess of Rs.
200000 |
1.00% |
|
206C (1) |
N |
TCS on providing of any services
(other than Ch-XVII-B) (Applicable for F.Y. 2016-17) In Excess of Rs. 200000 |
1.00% |
|
206C(1G) |
P |
Foreign remittance through
Liberalised Remittance Scheme (LRS) of exceeding Rs. 7 Lakh in a financial
year if the remitted amount is out of loan obtained from any financial
institution u/s 80E to pursue any education |
0.50% |
|
206C(1G) |
Q |
Foreign remittance through
Liberalised Remittance Scheme (LRS) of exceeding Rs. 7 Lakh in any
other case |
5.00% |
|
206C(1G) |
O |
Selling of overseas tour package |
5.00% |
|
206C(1H) |
R |
Sale of goods (Other than those
being exported) of value exceeding Rs. 50 Lakh where total Sale/ gross
receipts/turnover from business exceeds Rs 10 Crore during immediately
financial year |
0.10% |
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