{"id":4572,"date":"2022-06-21T18:42:00","date_gmt":"2022-06-21T13:12:00","guid":{"rendered":"https:\/\/flexiloans.com\/blog\/?p=4572"},"modified":"2025-06-25T19:03:35","modified_gmt":"2025-06-25T13:33:35","slug":"tax-collected-at-source","status":"publish","type":"post","link":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/","title":{"rendered":"TCS (Tax Collected At Source) &#8211; Payment, Exemption, And Rates Under GST"},"content":{"rendered":"\n<p>The <strong>tax collected at source<\/strong> (TCS) is usually charged from the buyer by a seller on a specified product\/service during the sale. Deposited with the tax authorities, they are ideally business transactions that bear no effect on the common people.&nbsp;<\/p>\n\n\n\n<p>Items taxable under this provision are mentioned in detail under &#8216;Section 206C&#8217; of the Income Tax Act, 1961.&nbsp;<\/p>\n\n\n\n<p>So, if an individual is buying a new car worth Rs. 20.01 lakhs, they will need to pay Rs. 20,010 as <strong>TCS on the sale of goods.<\/strong> The seller will then collect this amount and pay it to the government.&nbsp;<\/p>\n\n\n\n<p>Rather than paying the amount themselves, the sellers act as middlemen, enabling the transaction of the taxed amount between the buyer and government.&nbsp;<\/p>\n\n\n\n<p>This article will help you understand TCS payments and exemptions, alongside the rates applicable to it under GST.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>TCS Applicability: Who should pay this tax?<\/strong><\/h2>\n\n\n\n<p>The <strong>TCS applicability <\/strong>for businesses is simple.&nbsp;<\/p>\n\n\n\n<p>Whenever a business has a turnover of more than Rs. 10 crores in the previous financial year, with sales consideration of products costing worth Rs. 50 lakhs, sellers need to collect TCS from the buyer.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>TCS Rates on Sale of Goods &#8211; An Overview&nbsp;<\/strong><\/h2>\n\n\n\n<p>The list below contains a variety of goods liable for taxation when used for trading purposes. Typically, the tax payable is collected during a point of sale.&nbsp;<\/p>\n\n\n\n<p>With that said, the <strong>TCS on the sale of goods<\/strong> is mentioned below under different categories:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Types of Goods or Services<\/strong><\/td><td><strong>Rate of TCS (%)<\/strong><\/td><\/tr><tr><td>Alcoholic liquor for human consumption&nbsp;<\/td><td>1%<\/td><\/tr><tr><td>Tendu leaves&nbsp;<\/td><td>5%<\/td><\/tr><tr><td>Timber obtained from other methods apart from leased forests&nbsp;<\/td><td>2.5%<\/td><\/tr><tr><td>Timber obtained from leased forests<\/td><td>2.5%<\/td><\/tr><tr><td>Forest produce (except Tendu leaves and forest timber)<\/td><td>2%<\/td><\/tr><tr><td>Parking Lot, Mining and Quarrying and Toll Plaza<\/td><td>2%<\/td><\/tr><tr><td>Scrap<\/td><td>1%<\/td><\/tr><tr><td>Iron ore\/Lignite\/Coal<\/td><td>1%<\/td><\/tr><tr><td>Motor vehicle purchases exceeding Rs. 10 lakhs<\/td><td>1%<\/td><\/tr><tr><td>When annual turnover is more than Rs. 10 crores in the previous financial year and sales consideration is more than Rs. 50 lakhs.&nbsp;<\/td><td>0.1%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What happens on Non-Payment of TCS?<\/strong><\/h2>\n\n\n\n<p>The seller pays the penalty amount, and the customer will not be charged for payment faults.&nbsp;<\/p>\n\n\n\n<p>In case of delayed or non-payment of TCS, the seller is charged 1% of the total taxable amount.&nbsp;<\/p>\n\n\n\n<p>In cases of non-payment of <strong>TCS under the Income-tax Act,<\/strong> they can also be punished with rigorous imprisonment.<\/p>\n\n\n\n<p>Such punishment usually ranges between 3 and 6 months but can extend to 7 years imprisonment with a fine.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Collection and Payments for TCS<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Payments Date for TCS to Government<\/strong>:<\/li><\/ul>\n\n\n\n<p>The table&nbsp; below represents the dates of TCS payment by the seller to the Government:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ending of Quarter<\/strong><\/td><td><strong>Month of Collection&nbsp;<\/strong><\/td><td><strong>ITR Due Date<\/strong><\/td><td><strong>Due Date for Payment<\/strong><\/td><\/tr><tr><td>June 30&nbsp;<\/td><td>April&nbsp;May&nbsp;June<\/td><td>July 15<\/td><td>May 7 June 7 July 7<\/td><\/tr><tr><td>September 30<\/td><td>July&nbsp;August&nbsp;September<\/td><td>October 15<\/td><td>August 7 September 7 October 7<\/td><\/tr><tr><td>December 31<\/td><td>October&nbsp;NovemberDecember&nbsp;<\/td><td>January 15<\/td><td>November 7 December 7 January 7<\/td><\/tr><tr><td>March 31<\/td><td>January&nbsp;February March&nbsp;<\/td><td>March 15<\/td><td>February 7 March 7 April 7<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Collection of TCS<\/strong><\/li><\/ul>\n\n\n\n<p>Sellers collecting TCS need to apply for a TAN number, which acts as a reference for quotation in TCS returns and also when deposited TCS amount is collected.&nbsp;<\/p>\n\n\n\n<p>The due date for payment of TDS and TCS is the same. Additionally, businesses deducting TCS need to present a TCS return form in the prescribed format.<\/p>\n\n\n\n<p>The form usually contains the type of goods sold, their value\/cost and the TCS rate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Guidelines for Filing Your TCS Returns<\/strong><\/h2>\n\n\n\n<p>One must keep a few things in mind while filing their TCS returns:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>By the end of every month, when TCS is generated, sellers must file the TCS return using Challan 281. It must be completed in 7 days for tax from the previous month.&nbsp;<\/li><li>Failing to pay the tax collected at source (TCS) on time will lead to the seller being charged 1% of the amount payable. This usually acts as a penalty and will be paid for solely by the seller.&nbsp;<\/li><li>Tax collectors\/sellers must submit their TCS return under Form 27EQ for the total tax collected in a given quarter.<\/li><li>Upon the successful filing of the TCS return, a certificate or Form 27D is issued.&nbsp;<\/li><li>In case of delay in paying the tax collected at the source, interest will be charged before filing the Income-tax return.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Exemptions for Tax Collected at Source<\/strong><\/h2>\n\n\n\n<p>There are cases where the buyers can claim exemption on the TCS amount. To do so, they need to furnish a Form 27C. Filling the form, they must claim eligibility for exemption on the TCS amount collected.&nbsp;<\/p>\n\n\n\n<p>A person can claim exemptions on TCS in the following cases:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The buyer is using the goods for manufacturing and processing-related activities.<\/li><li>They must not use the goods for commercial trade to be eligible for exemptions.&nbsp;<\/li><li>Goods are for personal use only.&nbsp;<\/li><\/ul>\n\n\n\n<p>Buyers need to submit the form and receive its duplicate copy. They must furnish this form alongside the declaration form within 7 days.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Provisions for TCS Rates under GST<\/strong><\/h2>\n\n\n\n<p>Certain provisions regarding the TCS rates were added from October 1, 2018, onwards. They are:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>For all digital transactions, the online sellers would be provided tax after deducting 1% TCS under the Income Tax Act.&nbsp;<\/li><li>Buyers must be registered under GST.<\/li><li>The amount must be credited by the 10th of every month to the government.&nbsp;<\/li><\/ul>\n\n\n\n<p><strong>A few other provisions were also added two years later, in 2020. They are as follows:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Sellers receiving Rs. 7 lakhs or more in foreign currency under LRS must be collected at 5%.<\/li><li>Every seller with a gross annual turnover exceeding Rs. 20 crores in the previous financial year to collect tax at 0.1%.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>End-note<\/strong><\/h2>\n\n\n\n<p>So this was all about tax collected at source (TCS), its applicability, and exemptions in exceptional cases. We hope this article helped you understand the TCS return filing process better.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The tax collected at source (TCS) is usually charged from the buyer by a seller on a specified product\/service during the sale. Deposited with the tax authorities, they are ideally business transactions that bear no effect on the common people.&nbsp; Items taxable under this provision are mentioned in detail under &#8216;Section 206C&#8217; of the Income &hellip; <\/p>\n","protected":false},"author":1,"featured_media":4580,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Collected at Source (TCS) \u2013 Complete Guide<\/title>\n<meta name=\"description\" content=\"TCS is an important tax paid by buyers on particular goods\/services. Read on to know more about what it is all about.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Collected at Source (TCS) \u2013 Complete Guide\" \/>\n<meta property=\"og:description\" content=\"TCS is an important tax paid by buyers on particular goods\/services. Read on to know more about what it is all about.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/\" \/>\n<meta property=\"og:site_name\" content=\"FlexiLoans Finance, Business Loan Blogs, Tips &amp; Guide\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/FlexiLoansFinance\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-21T13:12:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-25T13:33:35+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2022\/06\/Blog-Banner-12-TCS.png\" \/>\n\t<meta property=\"og:image:width\" content=\"959\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Tax Collected at Source (TCS) \u2013 Complete Guide\" \/>\n<meta name=\"twitter:description\" content=\"TCS is an important tax paid by buyers on particular goods\/services. Read on to know more about what it is all about.\" \/>\n<meta name=\"twitter:creator\" content=\"@flexiloansin\" \/>\n<meta name=\"twitter:site\" content=\"@flexiloansin\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/flexiloans.com\/blog\/#\/schema\/person\/e79e5f98fe1f074c1fbb05a398d53d29\"},\"headline\":\"TCS (Tax Collected At Source) &#8211; Payment, Exemption, And Rates Under GST\",\"datePublished\":\"2022-06-21T13:12:00+00:00\",\"dateModified\":\"2025-06-25T13:33:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/\"},\"wordCount\":965,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/flexiloans.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2022\/06\/Blog-Banner-12-TCS.png\",\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/\",\"url\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/\",\"name\":\"Tax Collected at Source (TCS) \u2013 Complete Guide\",\"isPartOf\":{\"@id\":\"https:\/\/flexiloans.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2022\/06\/Blog-Banner-12-TCS.png\",\"datePublished\":\"2022-06-21T13:12:00+00:00\",\"dateModified\":\"2025-06-25T13:33:35+00:00\",\"description\":\"TCS is an important tax paid by buyers on particular goods\/services. Read on to know more about what it is all about.\",\"breadcrumb\":{\"@id\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#primaryimage\",\"url\":\"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2022\/06\/Blog-Banner-12-TCS.png\",\"contentUrl\":\"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2022\/06\/Blog-Banner-12-TCS.png\",\"width\":959,\"height\":500,\"caption\":\"Tax Collected At Source\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/flexiloans.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"TCS (Tax Collected At Source) &#8211; Payment, Exemption, And Rates Under GST\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/flexiloans.com\/blog\/#website\",\"url\":\"https:\/\/flexiloans.com\/blog\/\",\"name\":\"FlexiLoans Finance, Business Loan Blogs, Tips & Guide\",\"description\":\"Fast and flexible.\",\"publisher\":{\"@id\":\"https:\/\/flexiloans.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/flexiloans.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/flexiloans.com\/blog\/#organization\",\"name\":\"FlexiLoans\",\"url\":\"https:\/\/flexiloans.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/flexiloans.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2023\/12\/flexi_new_header.jpg\",\"contentUrl\":\"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2023\/12\/flexi_new_header.jpg\",\"width\":948,\"height\":244,\"caption\":\"FlexiLoans\"},\"image\":{\"@id\":\"https:\/\/flexiloans.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/FlexiLoansFinance\/\",\"https:\/\/x.com\/flexiloansin\",\"https:\/\/www.linkedin.com\/company\/flexiloans\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/flexiloans.com\/blog\/#\/schema\/person\/e79e5f98fe1f074c1fbb05a398d53d29\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/flexiloans.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8176b3e78bbc4741aeed825d42f19a3b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8176b3e78bbc4741aeed825d42f19a3b?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"url\":\"https:\/\/flexiloans.com\/blog\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax Collected at Source (TCS) \u2013 Complete Guide","description":"TCS is an important tax paid by buyers on particular goods\/services. Read on to know more about what it is all about.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/","og_locale":"en_US","og_type":"article","og_title":"Tax Collected at Source (TCS) \u2013 Complete Guide","og_description":"TCS is an important tax paid by buyers on particular goods\/services. Read on to know more about what it is all about.","og_url":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/","og_site_name":"FlexiLoans Finance, Business Loan Blogs, Tips &amp; Guide","article_publisher":"https:\/\/www.facebook.com\/FlexiLoansFinance\/","article_published_time":"2022-06-21T13:12:00+00:00","article_modified_time":"2025-06-25T13:33:35+00:00","og_image":[{"width":959,"height":500,"url":"http:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2022\/06\/Blog-Banner-12-TCS.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_title":"Tax Collected at Source (TCS) \u2013 Complete Guide","twitter_description":"TCS is an important tax paid by buyers on particular goods\/services. Read on to know more about what it is all about.","twitter_creator":"@flexiloansin","twitter_site":"@flexiloansin","twitter_misc":{"Written by":"admin","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#article","isPartOf":{"@id":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/"},"author":{"name":"admin","@id":"https:\/\/flexiloans.com\/blog\/#\/schema\/person\/e79e5f98fe1f074c1fbb05a398d53d29"},"headline":"TCS (Tax Collected At Source) &#8211; Payment, Exemption, And Rates Under GST","datePublished":"2022-06-21T13:12:00+00:00","dateModified":"2025-06-25T13:33:35+00:00","mainEntityOfPage":{"@id":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/"},"wordCount":965,"commentCount":0,"publisher":{"@id":"https:\/\/flexiloans.com\/blog\/#organization"},"image":{"@id":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#primaryimage"},"thumbnailUrl":"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2022\/06\/Blog-Banner-12-TCS.png","articleSection":["GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/","url":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/","name":"Tax Collected at Source (TCS) \u2013 Complete Guide","isPartOf":{"@id":"https:\/\/flexiloans.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#primaryimage"},"image":{"@id":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#primaryimage"},"thumbnailUrl":"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2022\/06\/Blog-Banner-12-TCS.png","datePublished":"2022-06-21T13:12:00+00:00","dateModified":"2025-06-25T13:33:35+00:00","description":"TCS is an important tax paid by buyers on particular goods\/services. Read on to know more about what it is all about.","breadcrumb":{"@id":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#primaryimage","url":"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2022\/06\/Blog-Banner-12-TCS.png","contentUrl":"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2022\/06\/Blog-Banner-12-TCS.png","width":959,"height":500,"caption":"Tax Collected At Source"},{"@type":"BreadcrumbList","@id":"https:\/\/flexiloans.com\/blog\/tax-collected-at-source\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/flexiloans.com\/blog\/"},{"@type":"ListItem","position":2,"name":"TCS (Tax Collected At Source) &#8211; Payment, Exemption, And Rates Under GST"}]},{"@type":"WebSite","@id":"https:\/\/flexiloans.com\/blog\/#website","url":"https:\/\/flexiloans.com\/blog\/","name":"FlexiLoans Finance, Business Loan Blogs, Tips & Guide","description":"Fast and flexible.","publisher":{"@id":"https:\/\/flexiloans.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/flexiloans.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/flexiloans.com\/blog\/#organization","name":"FlexiLoans","url":"https:\/\/flexiloans.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/flexiloans.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2023\/12\/flexi_new_header.jpg","contentUrl":"https:\/\/flexiloans.com\/blog\/wp-content\/uploads\/2023\/12\/flexi_new_header.jpg","width":948,"height":244,"caption":"FlexiLoans"},"image":{"@id":"https:\/\/flexiloans.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/FlexiLoansFinance\/","https:\/\/x.com\/flexiloansin","https:\/\/www.linkedin.com\/company\/flexiloans\/"]},{"@type":"Person","@id":"https:\/\/flexiloans.com\/blog\/#\/schema\/person\/e79e5f98fe1f074c1fbb05a398d53d29","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/flexiloans.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8176b3e78bbc4741aeed825d42f19a3b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8176b3e78bbc4741aeed825d42f19a3b?s=96&d=mm&r=g","caption":"admin"},"url":"https:\/\/flexiloans.com\/blog\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/posts\/4572","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/comments?post=4572"}],"version-history":[{"count":1,"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/posts\/4572\/revisions"}],"predecessor-version":[{"id":6866,"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/posts\/4572\/revisions\/6866"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/media\/4580"}],"wp:attachment":[{"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/media?parent=4572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/categories?post=4572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/flexiloans.com\/blog\/wp-json\/wp\/v2\/tags?post=4572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}