Tax collection at source on bullion and jewellery: sellers must collect one percent on specified high-value cash sales. The amendment requires collection at source at one percent on specified minerals and extends collection to receipts for generation of power. It inserts a separate one percent collection duty on cash sales of bullion (excluding small coins/articles) and jewellery where cash consideration exceeds specified high-value thresholds. Related subsections are amended; procedural safeguards permit non-declaration as assessee in default where buyers file returns, declare and pay tax and the seller produces an accountant's certificate, and interest is charged from the date the tax was collectible until the buyer files the return.