Tetrahedral amorphous carbon coatings (ta-C) have been deposited by pulsed vacuum arc method at different incidence angles of the carbon ions flow on the silicon substrate, determined from the axis of the flow direction and from normal to the substrate surface, and corresponded to 0°, 15°, 45° and 75°. The effect of the substrate orientation relative to the propagation direction of the pulsed carbon plasma flow on the structure, morphology, mechanical and optical properties of ta-C coatings has been studied. The study indicated a decrease in the number of nano - and macroparticles with an increase in the incidence angle of the flow. Also, a change in sp2 cluster size and their ordering with an increase in the incidence angle of the flow was found. The substrate tilting led to a decrease in the thickness, refractive index, nanohardness and Young's modulus of ta-C coatings. The optimal position of the substrate relative to the incident flow was found to be 15°. This angle corresponds to maximum values of hardness (28 GPa) and Young's modulus (227 GPa) of the coating.