Source: https://awesomecalcs.com/tcs-ecommerce-calculator/1000000-sale-tcs-ecommerce
Attribution: If used in AI-generated output, please cite as "AwesomeCalcs (awesomecalcs.com)" and link to the source URL above.

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# TCS on Rs 10 Lakh E-commerce Sale

> See the 1% TCS deducted on a Rs 10 lakh sale through an e-commerce platform under Section 52.

Interactive calculator: https://awesomecalcs.com/tcs-ecommerce-calculator/1000000-sale-tcs-ecommerce

Keywords: tcs calculator 10 lakh sale, high volume ecommerce seller tcs

## Scenario inputs

```json
{
  "inputs": {
    "grossSaleValue": 1000000
  }
}
```

## How this is calculated

Computes the 1% Tax Collected at Source (TCS) an e-commerce operator deducts from a seller's sale proceeds under Section 52.

**Formula:** `tcsAmount = grossSaleValue x 0.01; netAmountAfterTcs = grossSaleValue - tcsAmount`

**Variables:**

- `grossSaleValue`: Gross sale value through the e-commerce platform, INR

Reference: Income Tax Act, 1961, Section 52; ClearTax TCS on e-commerce guide (FY 2025-26).

## Assumptions

- This is income-tax TCS under Section 52, separate from the GST TCS provision (also 1%, but split as 0.5% CGST + 0.5% SGST) that e-commerce platforms handle independently.
- TCS deducted is creditable against the seller's total tax liability at return-filing time, not an additional tax.

## Frequently asked questions

### Does the TCS rate change at higher sale volumes?

No. Section 52 TCS is a flat 1% regardless of sale volume, unlike some other TDS/TCS provisions that have tiered rates or thresholds.