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of <h1>Tax Authorities Expand Collection at Source to Luxury Goods, Collectibles, and High-End Accessories under Section 206C</h1> The notification amends Income-tax Rules, 2025, expanding the quarterly statement of Tax Collection at Source under section 206C. It adds new categories for tax collection at source, including sales of luxury and specialized items such as wrist watches, art pieces, collectibles, vehicles, accessories, sportswear, and entertainment equipment. The amendment introduces specific codes for each category to facilitate tax reporting and collection.
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