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Codes for Income Tax TCS Collection and Returns
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[ Effective from 1st April 2026 ]
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| IT Act 2025 Section No. |
IT Act 1961 Section No. |
Nature of Collection |
New TCS Code
[For collection and Return] |
394(1) Table
Sr.No.1 |
206C(1) |
Sale of Alcoholic Liquor for human consumption |
1068 |
394(1) Table
Sr.No.2 |
206C(1) |
Sale of Tendu Leaves |
1069 |
394(1) Table
Sr.No.3 |
206C(1) |
Sale of Timber (obtained under a forest lease) |
1070 |
| Sale of Timber (obtained by any mode other than a forest lease) |
1071 |
| Sale of any other Forest Produce, not timber or tendu leaves (under a forest lease) |
1072 |
394(1) Table
Sr.No.4 |
206C(1) |
Sale of Scrap |
1073 |
394(1) Table
Sr.No.5 |
206C(1) |
Sale of Minerals (coal, lignite, or iron ore) |
1074 |
394(1) Table
Sr.No.6 |
206(1F) |
Sale of Motor Vehicle |
1075 |
| Sale of Wrist Watch |
1076 |
| Sale of Art Piece (antiques, painting, sculpture) |
1077 |
| Sale of Collectibles (coin, stamp) |
1078 |
| Sale of Yacht, Rowing Boat, Canoe or Helicopter |
1079 |
| Sale of Pair of Sunglasses |
1080 |
| Sale of Bag (handbag, purse) |
1081 |
| Sale of Pair of Shoes |
1082 |
| Sale of Sportswear and Equipment (golf kit, ski-wear) |
1083 |
| Sale of Home Theatre System |
1084 |
| Sale of Horse for horse racing in race clubs, or horse for polo |
1085 |
394(1) Table
Sr.No.7 |
206C(1G)(a) |
LRS Remittance for the purpose of education or medical treatment |
1086 |
| LRS Remittance for purposes other than education or medical treatment |
1087 |
394(1) Table
Sr.No.8 |
206C(1G)(b) |
Sale of Overseas Tour Programme Package for an amount up to Rs.10,00,000/- |
1088 |
| Sale of Overseas Tour Programme Package for an amount above Rs.10,00,000/- |
1089 |
394(1) Table
Sr.No.9 |
206C(1C) |
Use of Parking Lot for business purposes (excluding mineral oil/petroleum/gas mining) |
1090 |
| Use of Toll Plaza for business purposes (excluding mineral oil/petroleum/gas mining) |
1091 |
| Use of Mine or Quarry for business purposes (excluding mineral oil/petroleum/gas mining) |
1092 |