https://www.taxtmi.com/manuals?id=1277 Tax collection at source applies at 2% to consideration received by a licensor or lessor for granting rights to use parking lots, toll plazas, mines or quarries. Mining or quarrying of mineral oil, including petroleum and natural gas, is excluded. No monetary threshold applies. The collection mechanism applies to licence or lease arrangements and substantially continues the earlier framework without substantive change. en-us Mon, 05 Oct 2015 11:43:00 +0530 Wed, 05 Aug 2026 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1277 Tax collection at source applies at 2% to consideration received by a licensor or lessor for granting rights to use parking lots, toll plazas, mines or quarries. Mining or quarrying of mineral oil, including petroleum and natural gas, is excluded. No monetary threshold applies. The collection mechanism applies to licence or lease arrangements and substantially continues the earlier framework without substantive change. Manuals Income Tax Mon, 05 Oct 2015 11:43:00 +0530 https://www.taxtmi.com/manuals?id=1277