Tax Collected at Source: sellers must collect TCS on specified goods, exemptible by AO certificate for manufacturing use. Amendment requires sellers to collect Tax Collected at Source at prescribed percentages on specified goods at the earlier of debiting the buyer's account or receipt of payment, subject to an Assessing Officer-issued certificate exempting goods used for manufacturing, processing or production. The Explanation defines 'buyer' with specified exclusions and defines 'seller' to include government bodies, statutory corporations, companies, firms and cooperative societies.