The 60-second version
Section 206CC requires seller to collect TCS at twice the Section 206C rate or 5% whichever is higher when buyer does not furnish PAN — returning NRIs need Form 49AA PAN before large purchases.
No PAN on invoice means 206CC — apply Form 49AA before bullion or vehicle purchase
Section 206CC applies when amount is collectible under Section 206C and buyer does not furnish PAN at time of transaction.
Seller collects at twice the applicable rate or 5%, whichever is higher — returning NRIs without PAN face blocked dealer delivery.
Inoperative PAN lane: Section 206CB guide when PAN exists but is not linked to Aadhaar.
206CC triggers
| Transaction | Normal TCS | 206CC if no PAN |
|---|---|---|
| Motor vehicle > INR 10L | 1% | 2% or 5% |
| Jewellery > INR 2L | 0.1% | 0.2% or 5% |
| LRS remittance | 5% / 7.5% | 2× or 5% |
| PAN furnished | Normal rate | Not applicable |
Avoid 206CC
Apply PAN
Form 49AA at NSDL.
Receive PAN
e-PAN in 7–10 days.
Furnish PAN
To seller at purchase.
Verify 26AS
TCS credit posted.
Claim in ITR
Resident year.
Flow
206CC kit
- Form 49AA ack.
- e-PAN.
- OCI booklet.
- Purchase invoice.
- 26AS.
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OCI without PAN
OCI returnees often delay PAN — bullion and car dealers will collect 206CC until PAN is furnished.
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vs 206CB?
206CC is no PAN furnished; 206CB is PAN inoperative under Rule 114AAA.
vs 206CCA?
206CCA is non-filer extra; 206CC is no-PAN extra — different triggers.
Foreign passport?
OCI uses Form 49AA — same 206CC rule once resident buyer.
Seller duty?
Seller must collect 206CC and file Form 27EQ — buyer cannot opt out.
Refund excess?
Excess TCS claimed in ITR — not refunded at point of sale.
Penalty?
Section 206CA on seller if 206CC not collected when PAN missing.
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