Collection of tax at source exemptions for specified buyers exclude government, diplomatic missions and UN institutions from TCS applicability. Exempts specified classes of buyers from collection of tax at source on sale of goods (other than bullion or jewellery) and provision of services: Government; diplomatic and consular missions of foreign States including embassies, consulates, high commissions, legations, commissions and trade representations; and institutions notified under the United Nations (Privileges and Immunities) Act, 1947.