As per the section 206C (1G) of the Finance act 2020 requires the levy of the TCS .The new provisions regarding TCS on “overseas tour packages” requires that a seller of an overseas tour package shall collect TCS at the rate of 5 percent (if PAN is available) and 10 percent (if PAN is not available) on total amount from the purchaser at the time of receiving the payment for the tour package and includes expenses for travel or hotel stay or boarding or lodging.