A Hajj tour operator collected TCS from customers for international tour packages in May 2023. They are seeking guidance on the correct description and code to use when depositing this amount online via the Income Tax portal, as 'Foreign tour operator' is not listed. Members have advised using 'Code 6CO' under 'TCS on Foreign Remittance Section 206C', which is applicable for overseas tour program packages.
13 July 2023
Respected members, A haj tour operator providing international tour packages has collected TCS u/s 206C from customers during May 2023. Please guide which description and code shall be selected while depositing this TCS amount online through Income tax portal. Under the deposit screen Foreign tour operator is not showing under description. The following one is there. Can anyone please advise is it correct to deposit this TCS amount under the following . Description TCS on Foreign Remittance Section 206C Code 6CO