Tax collection at source on high-value vehicle and notified-goods sales requires seller collection on each qualifying transaction.

Tax collection at source applies at 1% where the sale consideration for a motor vehicle or other Central Government-notified goods exceeds Rs.10 lakh. The seller is responsible for collection, and the threshold applies separately to each sale transaction. The Income-tax Act, 2025 substantially continues the earlier TCS framework while expressly incorporating notified goods within its statutory table.

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