Tax Collection at Source (TCS) refers to the tax collected by a seller or service provider at the point of sale or service, before the buyer makes payment. Under this system, the seller collects a certain percentage of the transaction value from the buyer and remits it to the government.
All the DDOs at the level of procuring authorities under H&FW Department should get themselves enrolled for the purpose of collection of tax at source (TCS) in the web site of Commercial Tax Department.
Government Departments are required to recover STDS (sales tax deducted at source) and TCS (collection of tax at source) from the bills at the time of making payment to any dealer (contractor or supplier).
