Tax collection at source rates for specified transactions vary by receipt type and PAN or Aadhaar compliance. Tax collection at source applies at specified rates to particular transactions, with the rate varying by nature of receipt and the buyer's compliance status. The table covers sale of alcoholic liquor, tendu leaves, timber and other forest produce, scrap, minerals such as coal, lignite and iron ore, sale consideration for motor vehicles and notified goods above the prescribed threshold, remittances under the Liberalised Remittance Scheme, overseas tour programme packages, and use of parking lots, toll plazas, mines or quarries for business purposes. Failure to furnish PAN or Aadhaar attracts a higher rate.