Tabular Summary based on the Key Provisions:

Aspect	TDS (Tax Deducted at Source)	TCS (Tax Collected at Source)
Relevant Sections	Chapter XVII-B, e.g., Sections 192, 194, 206AA	Chapter XVII-BB, e.g., Sections 206C, 206CC, 206CCA
Applicable On	Payments like salaries, interest, rent, fees for professionals, etc.	Sale of specified goods (e.g., alcohol, tendu leaves, scrap, minerals)
Deductor/Collector	Person making specified payments to a resident	Seller receiving payment for specified goods
Rates	Prescribed by Income Tax Act, subject to changes in Finance Acts	Specified in the Act, often percentage-based (e.g., 1% for scrap)
Non-Filer Impact	Higher TDS for non-filers under Section 206AB	Higher TCS for non-filers under Section 206CCA
PAN Requirement	Mandatory; otherwise higher rates under Section 206AA	Mandatory; otherwise higher rates under Section 206CC
Time of Deduction	At the time of credit/payment, whichever is earlier	At the time of debiting amount or receipt of payment, whichever is earlier
Filing Returns	Form 26Q, 27Q for reporting	Quarterly statements in prescribed forms
Consequences of Default	Deemed assessee-in-default; penalties and interest apply	Deemed assessee-in-default; penalties and interest apply

Section-Wise Tabular Summary of the TDS and TCS Provisions:

Section	Particulars	Applicable On	Rate	Threshold Limit	Key Notes
192	TDS on Salary	Salaries paid to employees	As per slab rates	Basic exemption limit	Deduction considering employee's declaration (Form 12BB).
194	TDS on Dividends	Dividends by companies	10%	₹5,000	Applicable to resident shareholders only.
194A	TDS on Interest (except securities)	Interest by banks, financial institutions	10%	₹40,000 (₹50,000 for senior citizens)	Not applicable to certain exempted entities.
194C	TDS on Contracts	Payments to contractors/sub-contractors	1% (individual/HUF), 2% (others)	₹30,000 per contract/₹1,00,000 annually	Applicable to contracts including supply of labour.
194H	TDS on Commission/Brokerage	Commission or brokerage	2%	₹15,000	Excludes insurance commission covered under Section 194D.
194I	TDS on Rent	Rent for land, building, plant, or machinery	2% (plant/machinery), 10% (land/building)	₹2,40,000 annually	Includes sub-letting cases.
194J	TDS on Professional Fees	Fees for professional/technical services	10% (general), 2% (technical)	₹30,000 annually	Applicable to consultancy services as well.
194Q	TDS on Purchase of Goods	Payment to resident for goods exceeding limit	0.1%	₹50,00,000 annually	Deductor must ensure supplier's compliance.
206AB	Higher TDS for Non-filers	TDS for non-filers of ITR in specified cases	Twice the rate or 5%, whichever is higher	NA	Non-filers as defined in the Act.

Section	Particulars	Applicable On	Rate	Threshold Limit	Key Notes
206C(1)	TCS on Specified Goods	Alcohol, tendu leaves, scrap, minerals	1%-5%	No limit	Rate depends on the type of goods sold.
206C(1F)	TCS on Sale of Motor Vehicles	Sale of motor vehicles exceeding limit	1%	₹10,00,000	Applicable to all sellers.
206C(1G)	TCS on Overseas Remittance	Remittances under LRS, overseas tours	5%-20%	₹7,00,000 (for education/medical cases)	Higher rates for others.
206C(1H)	TCS on Sale of Goods	Sale of goods (exceeding limits)	0.1%	₹50,00,000	Seller turnover must exceed ₹10 crore.
206CCA	Higher TCS for Non-filers	TCS for non-filers of ITR	Twice the rate or 5%, whichever is higher	NA	Similar applicability to Section 206AB.