Under Section 206C(1G) of the Income Tax Act, 1961 (with respect to overseas tour program package) the liability to collect and deposit TCS as per government regulations remains of Travel Agent/Direct Guests REVES TRAVELS will not ask for documents related to filling / deposit of TCS such as TCS Challan Copy, TCS Returns etc until request by government regulation / authority. REVES TRAVELS will not collect any deposit / extra money for TCS or deposit TCS on your behalf or behalf of customer. Ultimate responsibility of depositing TCS lies with Sub Travel Agent / Direct Guests.