Tax collection on overseas remittances and high value goods sales requires sellers and authorised dealers to collect tax at source. New provisions require authorised dealers handling Liberalised Remittance Scheme remittances and sellers of overseas tour packages to collect tax at source on receipt or debit; a distinct collector obligation applies to sellers of goods above a specified value when annual turnover thresholds are met. The amendments set out exclusions, reduced collection in certain cases, definitions of key terms, and empower the tax Board to issue binding guidelines subject to Parliamentary laying.