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    <title>Section 394(1);Table [Tax Collection at Source]-Sale of Timber and Other Forest Produce</title>
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    <description>Tax collection at source applies to sellers of timber obtained under a forest lease or otherwise, and specified forest produce obtained under a forest lease. Forest produce covered excludes timber and tendu leaves. The seller must collect tax at source at 2%, with no monetary threshold prescribed. A declaration mechanism is available under Section 394(2).</description>
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      <description>Tax collection at source applies to sellers of timber obtained under a forest lease or otherwise, and specified forest produce obtained under a forest lease. Forest produce covered excludes timber and tendu leaves. The seller must collect tax at source at 2%, with no monetary threshold prescribed. A declaration mechanism is available under Section 394(2).</description>
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