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India TCS (tax collected at source)

tcs
Read-onlyIdempotent

Calculate statutory Tax Collected at Source (TCS) under Section 206C of the Indian Income-tax Act, 1961 (AY 2025-26 / FY 2024-25). Computes liability for Section 206C(1H) sale of goods above ₹50 lakh threshold, scrap sale, timber, alcoholic liquor, minerals, Liberalised Remittance Scheme (LRS), and overseas tour packages, including Section 206CC higher rates.

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
amountYesSale consideration / receipt amount in INR (₹).
natureNoStatutory nature of the collection, which selects the section under s.206C and therefore the rate. State it exactly; it is not inferred and has no default, because a default would choose a section on the caller's behalf. Alias: payment_nature.
as_of_dateYesCivil date YYYY-MM-DD. Selects the rule pack in force on that date. Required: the engine will not assume a date.
buyer_pan_statusNoWhether the buyer has furnished a valid PAN. Note that "missing_or_invalid" currently returns INSUFFICIENT rather than a number: collection without PAN falls under s.206CC, and that rule is not yet in the active rate pack, so the engine refuses rather than answering at the ordinary rate and understating the liability.

Output Schema

TableJSON Schema
NameRequiredDescriptionDefault
traceNo
amountNo
statusNo
pack_idNo
sectionNo
currencyNo
base_rateNo
applicableNo
as_of_dateNo
disclaimerNo
tcs_amountNo
liable_baseNo
minor_unitsNo
rule_ids_usedNo
effective_rateNo
payment_natureNo
total_collectibleNo

Schema Changelog

Changes observed during successful MCP inspections.

  1. Changed1 schema field changed
    • changedOutput schema / (root)
      Previous value: -nullNew value: +{
+  "additionalProperties": true,
+  "properties": {
+    "amount": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "applicable": {
+      "type": [
+        "boolean",
+        "null"
+      ]
+    },
+    "as_of_date": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "base_rate": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "currency": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "disclaimer": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "effective_rate": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "liable_base": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "minor_units": {
+      "type": [
+        "object",
+        "null"
+      ]
+    },
+    "pack_id": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "payment_nature": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "rule_ids_used": {
+      "type": [
+        "array",
+        "null"
+      ]
+    },
+    "section": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "status": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "tcs_amount": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "total_collectible": {
+      "type": [
+        "string",
+        "number",
+        "null"
+      ]
+    },
+    "trace": {
+      "type": [
+        "array",
+        "null"
+      ]
+    }
+  },
+  "type": "object"
+}
  2. Changed5 schema fields changed
    • addedInput schema / properties / as_of_date
      Added value: +{
+  "description": "Civil date YYYY-MM-DD. Selects the rule pack in force on that date. Required: the engine will not assume a date.",
+  "example": "2026-09-26",
+  "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
+  "type": "string"
+}
    • removedInput schema / properties / is_interstate
      Removed value: -{
-  "default": false,
-  "description": "True for interstate supply (IGST), false for intrastate supply (CGST + SGST).",
-  "type": "boolean"
-}
    • removedInput schema / properties / is_reverse_charge
      Removed value: -{
-  "default": false,
-  "description": "Whether transaction is subject to Reverse Charge Mechanism (RCM).",
-  "type": "boolean"
-}
    • removedInput schema / properties / rate
      Removed value: -{
-  "default": 18,
-  "description": "Statutory GST percentage slab.",
-  "enum": [
-    0,
-    5,
-    12,
-    18,
-    28
-  ],
-  "type": "number"
-}
    • changedInput schema / required
      Previous value: -[
-  "amount"
-]New value: +[
+  "amount",
+  "as_of_date"
+]
  3. Changed3 schema fields changed
    • addedInput schema / properties / amount / example
      Added value: +"100000.00"
    • addedInput schema / properties / amount / pattern
      Added value: +"^\\d+\\.\\d{2}$"
    • changedInput schema / properties / amount / type
      Previous value: -"number"New value: +"string"
  4. Changed9 schema fields changed
    • removedInput schema / properties / buyer_pan_status / default
      Removed value: -"valid"
    • changedInput schema / properties / buyer_pan_status / description
      Previous value: -"PAN status of the buyer. Missing PAN invokes Section 206CC (higher of 5% or twice statutory rate)."New value: +"Whether the buyer has furnished a valid PAN. Note that \"missing_or_invalid\" currently returns INSUFFICIENT rather than a number: collection without PAN falls under s.206CC, and that rule is not yet in the active rate pack, so the engine refuses rather than answering at the ordinary rate and understating the liability."
    • changedInput schema / properties / buyer_pan_status / enum
      Previous value: -[
-  "valid",
-  "missing"
-]New value: +[
+  "valid",
+  "missing_or_invalid"
+]
    • addedInput schema / properties / is_interstate
      Added value: +{
+  "default": false,
+  "description": "True for interstate supply (IGST), false for intrastate supply (CGST + SGST).",
+  "type": "boolean"
+}
    • addedInput schema / properties / is_reverse_charge
      Added value: +{
+  "default": false,
+  "description": "Whether transaction is subject to Reverse Charge Mechanism (RCM).",
+  "type": "boolean"
+}
    • removedInput schema / properties / nature / default
      Removed value: -"goods_sale_206c1h"
    • changedInput schema / properties / nature / description
      Previous value: -"Statutory classification of transaction under Section 206C."New value: +"Statutory nature of the collection, which selects the section under s.206C and therefore the rate. State it exactly; it is not inferred and has no default, because a default would choose a section on the caller's behalf. Alias: payment_nature."
    • changedInput schema / properties / nature / enum
      Previous value: -[
-  "goods_sale_206c1h",
-  "scrap_sale",
-  "timber",
-  "minerals",
-  "parking_toll",
-  "lrs_education",
-  "lrs_medical",
-  "lrs_other",
-  "overseas_tour",
-  "motor_vehicle"
-]New value: +[
+  "sale_of_goods_tcs",
+  "scrap_tcs",
+  "timber_forest_lease_tcs",
+  "timber_other_tcs",
+  "forest_produce_other_tcs",
+  "tendu_leaves_tcs",
+  "minerals_tcs",
+  "mining_quarrying_tcs",
+  "alcoholic_liquor_tcs",
+  "parking_lot_tcs",
+  "toll_plaza_tcs",
+  "motor_vehicle_tcs",
+  "lrs_education_loan",
+  "lrs_education_medical",
+  "lrs_other",
+  "lrs_overseas_tour"
+]
    • addedInput schema / properties / rate
      Added value: +{
+  "default": 18,
+  "description": "Statutory GST percentage slab.",
+  "enum": [
+    0,
+    5,
+    12,
+    18,
+    28
+  ],
+  "type": "number"
+}
  5. Added

TDQS

A3.7/5.0
Behavior3/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already declare readOnlyHint, idempotentHint, destructiveHint=false and a closed world, so the safety profile is covered. The description adds domain context (Section 206CC higher rates, the date-selected rule pack) but discloses no additional behavioral traits such as refusal modes, error handling, or thresholds beyond the s.206C(1H) ₹50 lakh mention.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Front-loaded with the core verb and statute, then a single compact enumeration of covered natures; nothing is redundant. The list is long but each item maps to a distinct section/rate, so it earns its place.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness4/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

With an output schema present, return values need no explanation, and annotations plus 100% schema coverage carry the safety and parameter burden. The description supplies adequate statutory scope; only explicit usage/routing guidance is missing.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters3/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema description coverage is 100%, so the enum values, the required 'amount'/'as_of_date' constraints, the PAN-status refusal behaviour and the 'nature' alias are all documented in the schema itself. The description adds no parameter-level detail beyond what structured data already supplies, making 3 the correct baseline.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

States a specific verb and resource ('Calculate statutory Tax Collected at Source (TCS)') and pins the exact statutory basis (Section 206C, AY 2025-26), then enumerates the covered collection natures. An agent can distinguish this from the sibling 'tds' (deducted vs collected at source) purely from the description.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines3/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

Usage is implied by the statutory scope, but the description never states when to prefer this tool over alternatives ('tds', 'tax_in', 'gst_regular') or the preconditions for a valid call. It gives context for interpreting the result without routing guidance.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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