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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.

Schema Changelog

Changes observed during successful MCP inspections.

  1. 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}$",
+  "type": "string"
+}
    • removedInput schema / properties / is_interstate
      Removed value: -{
-  "default": false,
-  "description": "True for interstate supply (IGST), false for intrastate supply (CGST + SGST).",
-  "type": "boolean"
-}
    • removedInput schema / properties / is_reverse_charge
      Removed value: -{
-  "default": false,
-  "description": "Whether transaction is subject to Reverse Charge Mechanism (RCM).",
-  "type": "boolean"
-}
    • removedInput schema / properties / rate
      Removed value: -{
-  "default": 18,
-  "description": "Statutory GST percentage slab.",
-  "enum": [
-    0,
-    5,
-    12,
-    18,
-    28
-  ],
-  "type": "number"
-}
    • changedInput schema / required
      Previous value: -[
-  "amount"
-]New value: +[
+  "amount",
+  "as_of_date"
+]
  2. Changed3 schema fields changed
    • addedInput schema / properties / amount / example
      Added value: +"100000.00"
    • addedInput schema / properties / amount / pattern
      Added value: +"^\\d+\\.\\d{2}$"
    • changedInput schema / properties / amount / type
      Previous value: -"number"New value: +"string"
  3. 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"
+}
  4. Added

TDQS

A3.8/5.0
Behavior4/5

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

Annotations already declare readOnlyHint=true, idempotentHint=true, and destructiveHint=false, so the safety profile is covered. The definition adds meaningful behavioral context beyond this: the nature parameter discloses that there is no default 'because a default would choose a section on the caller's behalf,' as_of_date selects 'the rule pack in force on that date,' and buyer_pan_status discloses that missing/invalid PAN returns INSUFFICIENT rather than an understated number. No contradiction exists between the read-only annotations and the pure-calculation behavior.

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?

Two dense sentences front-load the core purpose ('Calculate statutory TCS under Section 206C') before the scope detail, with no filler or redundancy that fails to earn its place. Given the 16-value enum and multi-section statutory complexity, the word count is efficient and well ordered, though the double mention of 206C is slightly repetitive.

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?

For a high-complexity tool — 16 nature enums, date-dependent rate packs, and a refusal edge case — the definition covers statutory scope, both required parameters, and the buyer_pan_status edge behavior. With no output schema present, the one meaningful gap is that the return format is never described, so an agent cannot predict whether the result is a single number or a structured breakdown.

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

Parameters4/5

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

Schema description coverage is 100%, so the baseline is 3 and the schema already carries the load. The parameter descriptions are unusually rich — amount is pinned to INR with a pattern, nature explains section-selection and no-default semantics, as_of_date explains rule-pack selection, and buyer_pan_status discloses the refusal behavior. The main description adds value beyond the schema by mapping the enum space back to statutory context (the ₹50 lakh threshold, the 206CC higher-rate mention), justifying a score above baseline.

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

Purpose4/5

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

The description opens with a specific verb ('Calculate') and a precise resource: statutory Tax Collected at Source under Section 206C of the Income-tax Act, 1961, and it pins the applicable period (AY 2025-26 / FY 2024-25). It further enumerates the exact coverage scope (goods above ₹50 lakh, scrap, timber, liquor, minerals, LRS, overseas tours), which sharply distinguishes it from a generic tax calculator. It stops short of a 5 because it never explicitly names the closest confusable sibling (tds), so differentiation relies on statutory terminology rather than an explicit exclusion.

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?

The covered-category list and the 206C/206CC statutory citations strongly imply when the tool applies, and the nature parameter's 'State it exactly; it is not inferred' gives the agent a clear invocation instruction. However, there is no explicit when/when-not statement, no named alternative (e.g., routing TDS matters to the tds tool), and no exclusion scenarios, so an agent must infer routing from statutory context rather than explicit 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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