TCS on Purchase of Overseas Tour Program Package: Tax Collection at Source (TCS) at the rate of 2% will be levied under section 394(1)(Table : Sl.No.8) of the Income Tax Act, 2025 on outbound tour services. The TCS collected will be reflected in the Form 168 of I.T. Rules 2026 of the passenger who has paid for the outbound tour.

Disclaimer Note for Non-refund of TCS: In the event of cancellation of services and refund of amount for services booked in the previous financial year, Tax collected at source under section 394(1)(Table : Sl.No.8) of the Income Tax Act, 2025 shall not be refunded. The non-refunded TCS will be reflected in the Form 168 of I.T. Rules 2026 of the passenger in whose name the invoice is raised for claiming Income Tax credit

TCS on Standalone Hotel and Rail Services: If LRS limit of INR 10 lakhs is utilised during the current year, then TCS as applicable will be levied on standalone services.

TCS Compliance: In compliance of provisions of Section 262 for “Inoperative PAN”, I/ we confirm that I/we have linked my/our Aadhar Number with my/our PAN, wherever applicable.