Collection of tax at source.

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....the amount payable by the buyer or licensee or lessee to the account of the buyer or licensee or lessee or at the time of receipt of such amount from the said buyer or licensee or lessee in cash or by way of a cheque or a draft or any other mode, whichever is earlier. Table TAX COLLECTION AT SOURCE Sl.No. Nature of receipt Person Rate of Tax Collected at Source A B C ....

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....upees- Authorised dealer. (a) ^6[2%] for purposes of education or medical treatment; (b) 20% for purposes other than education or medical treatment. 8.  Sale of "overseas tour programme package" including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure. Seller. (a) ^7[2%] of amount or aggregate of amounts up to....

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....uring, processing or producing articles or things or for generating power; and (b) not for trading purposes. (3) Where no collection of tax is to be made under sub-section (2), the person responsible for collecting tax shall deliver or cause to be delivered, one copy of the declaration referred to in that sub-section, to the Principal Chief Commissioner or Chief Commissioner or Princip....

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....r any other provisions of this Act and he has deducted such tax. (6) For the purposes of this ^1[section], "forest produce" shall have the same meaning as defined in any State Act for the time being in force, or in the Indian Forest Act, 1927 (16 of 1927).     *************** NOTES:- 1.  Corrected vide Corrigenda dated 03-09-2025 before it was read as,....