Sold as part of Overseas Tour Programme Package

For purchase of overseas tour program package under clause (ii) of sub-section (1G) of section 206C, TCS shall apply at 5% for the first ₹10 lakh per individual per annum. A 20% rate will apply for expenditure above this limit under the Income-tax Act, 1961.

The foreign remittance made by the customer for FY 2025–2026 (including this booking) under the LRS Scheme of the RBI exceeds ₹10 lakhs. Accordingly, section 206C(1G)(a) of the Income-tax Act, 1961 applies.

I/We understand that any mismatch or incorrect information may lead to tax implications, and I/We shall be solely responsible for the same.

Purpose of Declaration

This TCS Declaration confirms the customer’s PAN details and purpose of booking, enabling the company to apply TCS correctly for overseas tour packages or foreign travel-related payments.

Mandatory Documents Required from Customer

• PAN card (mandatory)
• Passport copy
• Filled and signed TCS Declaration Form
• Purpose of travel (tourism/business/other)

Terms & Conditions

• TCS will be charged based on government rates applicable at the time of booking/payment.
• Incorrect or incomplete customer information is the customer's responsibility.
• Agency confirms all documents received under LRS limits.
• We comply with section 206(1G) of the Act.
• TCS credit will reflect in Form 26AS / AIS / TIS.
• Company may modify TCS charges as per govt notifications.
• Customer indemnifies the company for incorrect details.
• If TCS is later claimed, customer pays at 20% TCS rate.

Indemnity Clause

If any claim, additional TCS, penalty, interest, or tax demand arises due to incorrect information, PAN mismatch, or false declaration, I/We agree to pay the differential amount as per applicable law (including 20% TCS rate).

I/We indemnify and hold the company harmless against any tax liability arising due to incorrect declaration or non-compliance with LRS/TCS rules.