| Tariff 60000 | Tariff per Per Person | Category Honeymoon |
| Visiting places Maldives |
TCS* 5% will be applicable on the
total package cost.
o Tax Collected at Source is the tax payable by a seller which he collects from the
buyer at the time of sale.
o *With a view to widen the tax-net, the Indian Govt. (vide the Finance Act, 2020)
has extended the scope of Tax Collected at Source ( TCS ) provided under
Section 206C of the Income-tax Act, 1961