Tax collection at source rules revised: broadened forest produce scope, reduced rates, higher thresholds and education-loan exclusion. Amendments to section 206C expand the Table to include 'Timber or any other forest produce (not being tendu leaves)' and reduce certain collection rates to two per cent, add an Explanation equating 'forest produce' with State Acts or the Indian Forest Act, 1927, raise specified collection thresholds from seven lakh to ten lakh rupees, exclude education loans from collection by authorised dealers, provide that sub-section (1H) shall not apply from 1 April, 2025, and modify related cross-references and procedural time-limit applicability.