Quarterly TCS return filing for collectors. Form 27EQ preparation for tax collected at source on specified goods, services, and transactions.
TCS (Tax Collected at Source) applies to sellers of specified goods (scrap, timber, minerals, etc.), overseas remittances (LRS), and high-value sales. Collectors must file quarterly Form 27EQ. TCS rates vary from 0.1% to 5% depending on nature. Non-filing attracts Rs. 200/day penalty.
Identify TCS applicable transactions
Gather collectee and challan data
Prepare Form 27EQ
Upload on TRACES portal
Timeline: 3-5 Days
*Govt fees extra where applicable