Tax Collected at Source expanded to cover specified goods and services, with a separate collection duty on high value vehicle sales. Amendment extends Tax Collected at Source to sales of goods (other than bullion or jewellery) and to services above a monetary threshold, excludes amounts on which tax is deducted under Chapter XVII-B, adds a specific collection obligation on sellers of high value motor vehicles to collect a percentage of sale consideration at receipt, and permits prescribed classes of buyers to be exempted by meeting prescribed conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax Collected at Source expanded to cover specified goods and services, with a separate collection duty on high value vehicle sales.
Amendment extends Tax Collected at Source to sales of goods (other than bullion or jewellery) and to services above a monetary threshold, excludes amounts on which tax is deducted under Chapter XVII-B, adds a specific collection obligation on sellers of high value motor vehicles to collect a percentage of sale consideration at receipt, and permits prescribed classes of buyers to be exempted by meeting prescribed conditions.
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