**
It is Higher of
**

- Double of TCS Rate
- 5%

**
Example
**

- If TCS Rate is 1%, then in case of no Pan number, TCS Rate is 2% or 5% whichever is higher i.e. 5%
- If TCS Rate is 2%, then in case of no Pan number, TCS Rate is 4% or 5% whichever is higher i.e 5%
- If TCS Rate is 5%, then in case of no Pan number, TCS Rate is 10% or 5% whichever is higher i.e 10%