The 60-second version
Section 206CK requires seller of overseas tour programme to collect TCS on package sale — returning NRIs running travel agencies must file Form 27EQ and reconcile with 206CCA if buyer is non-filer.
206CK is tour-package TCS — 206CCA may push rate to 20% if buyer failed prior ITR
Section 206CK applies when seller receives amount for overseas tour programme — collect TCS at applicable rate and deposit via challan.
Returning NRIs operating travel agencies must obtain buyer PAN, file quarterly Form 27EQ, and check 206CCA for higher rate on specified non-filer buyers.
Penalty lane: Section 206CA guide if collection missed.
Tour package TCS matrix
| Section | Trigger | Rate | Form |
|---|---|---|---|
| 206CK | Overseas tour sale | Base TCS | 27EQ |
| 206CCA | Buyer non-filer | 20% | Higher rate |
| 206CA | Failure to collect | Penalty | Revise 27EQ |
| 206C(1G) | LRS outward | 5%/7.5% | AD bank |
206CK compliance
Quote package
Overseas tour programme.
Buyer PAN
Mandatory collect.
Collect TCS
Check 206CCA rate.
File 27EQ
Quarterly statement.
TCS cert
Issue to buyer.
Flow
206CK kit
- TAN active.
- Buyer PAN.
- Tour invoice.
- 27EQ filed.
- TCS challan.
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206CCA overlap
If buyer is specified non-filer under 206CCA, collect at higher TCS rate — do not rely on base 206CK rate alone.
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206CK vs 206C(1G)?
206CK is seller TCS on tour package; 206C(1G) is AD bank TCS on LRS outward remittance.
206CCA?
20% TCS if buyer failed to file prior ITR — see 206CCA guide.
vs 206CA?
206CA penalty if TCS not collected — see 206CA guide.
RNOR?
Collection obligation applies if you are liable collector under 206CK.
GST?
TCS on consideration excluding GST if charged separately.
Refund?
Buyer claims TCS credit in ITR if total tax lower than collected.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.