Tax collection on alcoholic liquor sales requires seller collection without threshold, subject to buyer declarations for specified non-trading use.

Tax Collection at Source on sale of alcoholic liquor for human consumption must be collected by the seller at 2% of the sale consideration at the earlier of debit to the buyer's account or receipt of payment. No monetary threshold applies. Non-collection is permitted where a resident buyer gives the prescribed declaration that the goods will be used for manufacturing, processing, production, or power generation rather than trading. The seller must forward the declaration to the prescribed income-tax authority.

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