Tax Collection at Source expanded to cover high-value vehicle, goods and service transactions to curb cash-based tax avoidance. Amendments expand Tax Collection at Source to include high-value motor vehicle sales and cash sales of goods and services above specified thresholds, extend section 115QA to apply to any buyback of unlisted shares under company law with prescribed rules to determine distributed income, and introduce a final exit-style tax on accreted income when charitable entities convert, merge with, or transfer assets to non-charitable recipients, with valuation, interest, and recovery rules prescribed; all effective from 1 June 2016.