Collection at source expanded to additional consumer and luxury goods, requiring reporting under Form 27EQ quarterly. Amendment to Form No. 27EQ annexure adds specified goods to Note 11 to require collection at source under section 206C, listing items such as wrist watches, art pieces, collectibles, yachts and similar vessels, sunglasses, bags, shoes, sportswear and equipment, home theatre systems, and horses for racing and polo, each with a distinct code for quarterly reporting.