What are the tax implications for forex cash?

Outward remittances are categorized as international expenditures and are subject to TCS, on which the customer can claim tax rebate and is calculated based on the purpose of foreign cash as follows: 

1. For education and medical purposes:
2. No TCS for remittances up to INR 7 lakh.
3. 5% TCS on amounts exceeding INR 7 Lakh

2. For other purpose:
3.  No TCS for remittance up to INR 7 lakh.
4. 20% TCS on amounts exceeding INR 7 lakh