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About this tool
Section 206C(1G) TCS on an overseas tour programme package, with the 5% and 20% slabs and the Rs 10 lakh yearly threshold.
Section 206C(1G) of the Income-tax Act makes an Indian seller of an overseas tour programme package collect tax at source from the buyer, and this calculator works out exactly how much. From 1 April 2025 the rate is 5% on the first Rs 10,00,000 of the buyer's tour package spend in a financial year and 20% on anything above that, up from the Rs 7,00,000 threshold that applied from 1 October 2023. It splits a package across the two slabs, shows the effective rate, and totals what the operator will invoice.
Open TCS on Overseas Tour Package Calculator on AltFTool — it loads instantly in your browser.
Enter Package value (INR) and Tour packages already bought this financial year (INR), then set Date of payment, which decides which slab structure applies.
Tick Buyer has furnished PAN or Aadhaar — leaving it clear applies section 206CC at twice the rate or 5%, whichever is higher — and tick Buyer is an exempt entity for a government body, foreign mission or local authority.
TCS the operator collects appears with the reason, above rows for Slab structure in force, Yearly threshold, Package taxed at 5%, Package taxed at 20%, Effective rate on this package, 5% slab still unused this year and Total to pay the tour operator.
Separates the part at 5% from the part at 20% instead of guessing an average.
Uses earlier package purchases to work out how much of the lower slab is left.
Handles bookings back to October 2020 when the provision first applied.
5% on the first Rs 10,00,000 of overseas tour package spend in a financial year and 20% on the amount above that, for payments made on or after 1 April 2025. The Rs 10,00,000 threshold replaced the earlier Rs 7,00,000 limit introduced from 1 October 2023.
No. TCS is an advance collection, not an additional levy. It is reflected in your Form 26AS and Annual Information Statement, is set off against your income-tax liability for the year, and is refunded if your final tax is lower than the amount collected.
TCS under section 206C(1G) applies to an overseas tour programme package, meaning a package that offers a visit to a country outside India and covers travel, hotel stay, boarding or lodging or similar expenses. Buying a standalone international air ticket is not by itself a package, but foreign currency remittances under the Liberalised Remittance Scheme carry their own TCS. Ask your tax adviser before structuring a booking around the rule.
Report the collection to your employer using the prescribed particulars. Since 1 October 2024 section 192(2B) allows an employer to take TCS collected from an employee into account when computing salary TDS, so the credit reaches you through your monthly pay rather than waiting for a refund after filing.
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