CA-CS-ICWA-TAX PROFESSIONALS-PORTAL - TCS Rates for F. Y. 2008-09 to 2012-13

Section	Nature of Payment	Cut-off Amount	UNIVERSAL KNOWLEDGE HUB TCS Rates (%)
			F. Y. 2008-09 to 2011-12		F. Y. 2012-13
			Individual / HUF	Other	Individual / HUF	Other
206C	Scrap	-	1	1	1	1
206C	Tendu Leaves	-	5	5	5	5
206C	Timber obtained under a forest lease or other mode	-	2.5	2.5	2.5	2.5
206C	Any other forest produce not being a timber or tendu leave	-	2.5	2.5	2.5	2.5
206C	Alcoholic Liquor for human consumption	-	1	1	1	1
206C	Parking Lot, toll plaza, mining and quarrying	-	2	2	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