TCS is applicable on remittance done in INR to Nepal also ?

As per the current provisions of the Income Tax Act, Tax Collection at Source (TCS) is applicable on remittances made to specified foreign countries, including Nepal and Bhutan, even if the remittance is done in Indian Rupees (INR) and no foreign currency conversion is involved. This means that TCS needs to be deducted on such remittances.
To learn more about TCS under GST click here
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