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                    Section 206C(1H) has been removed from April 1, 2025, and the seller will not have to collect TCS on goods sold.                     Omission Of Sections 206AB & 206CCA  from April 1, 2025.                     The TCS rates for Timber and other forest produce, other than tendu leaves under section 206C(1) has been reduced to 2% from the previous limit of 2.5%.                     Enhanced Threshold Limits For TDS and TCS from April 1, 2025.                     Section 194T requires firms and LLPs to deduct TDS at the rate of 10% if the payments made to partners are more than Rs. 20,000 in a financial year.                     

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