Circular to remove difficulty in TCS on LRS

CBDT issued a Circular no. 10 of 2023 dated 30.06.2023. The Circular is to remove the difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package.

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Circular no. 10 of 2023

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