Tax collection at source on tendu leaf sales requires seller collection, subject to a resident buyer's specified-use declaration.

Tax collection at source on the sale of tendu leaves requires the seller to collect TCS at 2 per cent at the earlier of debit to the buyer's account or receipt of the amount. No monetary threshold applies. Collection is excluded where a resident buyer furnishes a declaration that the tendu leaves will be used for manufacturing, processing, production or generation of power, and not for trading purposes.

---

---

---