Section 206C_1G - TCS on foreign remittance under LRS

IT Act 2025→Section 394, Chapter X

Rate (Individual / HUF)

20%

Rate (Company / Firm)

20%

Threshold limit

₹7,00,000 p.a.

Full worked examples and FAQs for Section 206C_1G are being compiled. See the complete TDS rate chart for how this section compares to others.

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