April 17, 2026
Submitted By: Shristi Rajput
Circular No. 10/2023 : Circular to remove 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
Circular No. 10/2023 (Central Board of Direct Taxes): removes difficulties in implementing revised TCS provisions on Liberalised Remittance Scheme (LRS) and overseas tour packages, under the Income-tax Act, 1961.
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