Collection of tcs

No, As per section 206C, TCS (Tax Collection at Source) is Applicable for Individual ,Only who are Liable for Tax Audit under Section 44AB of Income Tax Act.

Since in your case, The Individual is Not Liable for Tax Audit, No TCS Collection is Required.

You can Get all the Information on TCS In the below Page

Link: https://www.exploreincometax.com/Income-tax-Ready-Reckoners/tcs-rates-tcs-compliances