Tax collection at source on parking, toll, mine and quarry use applies to licensors and lessors without threshold.

Tax collection at source applies at 2% to consideration received by a licensor or lessor for granting rights to use parking lots, toll plazas, mines or quarries. Mining or quarrying of mineral oil, including petroleum and natural gas, is excluded. No monetary threshold applies. The collection mechanism applies to licence or lease arrangements and substantially continues the earlier framework without substantive change.

---

---

---