**TCS – Tax Collected at Source | Income Tax 2025-26 | CWG for BCOM**

Welcome to **CWG for BCOM**!
In this video, we explain the concept of **TCS (Tax Collected at Source)** under the **Income Tax Act**, updated for the **Assessment Year 2025-26**. This topic is vital for **BCOM, BBA, CA, CS, and CMA** students and for understanding real-world applications of taxation in business transactions.

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### **What You’ll Learn in This Video:**
Meaning & Concept of TCS
Difference Between TDS & TCS
**List of Transactions Where TCS is Applicable**
**TCS Rates for AY 2025-26**
Responsibilities of Collectors
TCS Deposit, Return Filing & Due Dates
Penalties for Non-Compliance
Practical Examples & MCQs

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### **Who Should Watch This?**
BCOM & BBA Students
CA, CS, CMA Foundation Aspirants
Anyone Preparing for Income Tax Exams 2025-26

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