Tax collection at source on alcoholic liquor sales requires seller collection, subject to declarations for specified non-trading uses.

Tax collection at source on sales of alcoholic liquor for human consumption is imposed on the seller under section 394(1). Tax is collectible at 2% of the entire sale consideration at the earlier of debiting the buyer's account or receiving payment. No minimum monetary threshold applies. Collection is not required where a resident buyer furnishes the prescribed declaration for manufacturing, processing, production, or power generation, and not for trading; the seller must forward a copy to the prescribed income-tax authority.

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