Non-residents, who used to receive money from Resident relatives in India, will face a less cash inflow as the TCS will be collected by the banks on the remittance amount. Hence, if a Resident Indian wishes to send a gift remittance or other remittance to his/her Non-Resident Relatives (NRI, Foreign Citizen) then out of the total cash flow available with Indian Resident there will be a Tax Collected at Source also by Bank. To that extent remittance amount will be reduced. Hence, less cash inflow to Non-Residents.