This document provides a clear and concise summary of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) rates applicable in India. It is organised by section and nature of payment, detailing deductee types, time of deduction, and rates for both Indian residents and non-residents. This chart is an invaluable resource for finance professionals, accountants, and businesses needing to understand their TDS/TCS obligations. It also includes information on penalties and due dates for returns.