Collection of tax at source on specified sales, remittances and business facilities is subject to defined exemptions and declarations. Collection of tax at source is required from specified persons on designated receipts at the prescribed rate, generally at the earlier of debit or receipt. The section covers receipts from sale of alcoholic liquor, tendu leaves, timber and forest produce, scrap, minerals, specified high-value motor vehicle or notified goods sales, remittances under the Liberalised Remittance Scheme, overseas tour programme packages, and business use of parking lots, toll plazas, mines or quarries. It also provides exemptions for specified resident buyers furnishing a declaration for manufacturing or power generation use, and for certain remittances where tax has already been collected or deducted elsewhere.