Tax collection at source: jewellery cash sale TCS removed and motor vehicle TCS confined with specified buyer exemptions. The Bill amends section 206C to remove jewellery from specified TCS provisions and omits the clause mandating one per cent TCS on certain cash sales of jewellery, consequential to new cash transaction restrictions. It also amends the Explanation to delete a cross reference to sub section (1F) and inserts a new explanatory sub clause defining the person covered by sub section (1F) while exempting central and state governments and diplomatic missions, local authorities as so defined, and public sector passenger carrying companies from that sub section.