Sr No |
Purpose of Remittance abroad |
New TCS rate (w.e.f 1st April 2026) |
|
|---|---|---|---|
|
|
Normal PAN |
Inoperative PAN |
i. |
LRS for education purpose, if the amount being remitted is from education loan obtained from a specified institution |
NIL |
NIL |
ii. |
LRS for the purpose of education, other than (1) above (or) for the purpose of medical treatment. |
Upto 10 Lakh: NIL Above 10 Lakhs: 2% |
Upto 10 Lakh: NIL Above 10 Lakh: 5% |
iii. |
Any other purpose under LRS |
Upto 10 Lakh: NIL Above 10 Lakh: 20% |
Upto 10 Lakh: NIL Above 10 Lakh: 20% |