TCS 5% (Tax Collected at Source) – The Finance Act 2020 inserted TCS under Section 206C of the Income Tax Act. As per RBI guidelines, an additional percentage of TCS on the invoice value is applicable. Passengers must have a valid PAN; otherwise, a 20% TCS will be charged. If the total tour cost exceeds ₹7 lakhs in a financial year, a 20% TCS will apply to the amount above the agreed limit. NRI and foreign passport holders are exempt from TCS but must submit a signed affidavit and proof of their eligibility. Tips of personal nature and any additional meals other than specified in the itinerary. Any extra cost incurred on behalf of an individual due to illness, accident, hospitalization or any personal emergency. Optional tours, if any Anything which is not mentioned in the tour inclusions.