Tax collection at source on specified goods requires sellers to collect and remit tax with surcharge and strict compliance obligations. Sellers must collect income-tax at source from buyers on sales of specified goods (alcoholic liquor, timber, other forest produce) at prescribed percentages at the earlier of debit or receipt. The obligation applies at the first sale and excludes public sector companies and subsequent buyers; an Assessing Officer may exempt a buyer by certificate for manufacturing use. Collected tax must be remitted within seven days, certificates issued to buyers, half-yearly returns filed in prescribed forms, and failures attract penalties, interest and potential criminal sanction; a surcharge applies for certain buyers.