Collection of tax at source follows prescribed receipts, with declaration-based non-collection and safeguards against double taxation.

Collection of tax at source applies to specified receipts at prescribed rates and arises at the earlier of debit or actual receipt. A resident buyer may claim non-collection through a prescribed declaration for goods used in manufacturing, processing, production or power generation, but not trading; the collector must forward the declaration to the jurisdictional income-tax authority. Collection is excluded for specified foreign remittances and where tax has already been deducted at source, preventing double collection. Forest produce has the meaning assigned under applicable forest law.

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