Tax collection at source rates impose differentiated withholding for specified goods and residency categories under income tax law. Tax Collection at Source rates for 2012-13 set withholding percentages for specified goods (alcoholic liquor, tendu leaves, timber, other forest products, scrap, packing/ mining/ quarrying services, certain minerals, bullion and jewellery). Rates are inclusive of surcharge and education cesses and vary by payee status-resident/domestic, non resident/foreign, and an elevated tier for foreign companies above a high value payment threshold. Cash sale thresholds and specified effective dates are indicated for particular items.