<s>[INST] What will be the rate of TCS if both Section 206CC and Section 206CCA are applicable? [/INST] ​If the buyer has neither furnished his PAN to the seller nor furnished his return of income for the previous year whose due date as per section 139(1) has expired, the tax shall be collected at the rates specified under section 206CC or s​ection 206CCA, whichever is higher. </s>