Collection of tax at source.

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..... e 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 of 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 D 1. Sale of alcoholic liquor for human consumption. Seller .....

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..... ackage" including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure. Seller. (a) 5% of amount of aggregate of amounts up to ₹10,00,000; (b) 20% of amount or aggregate of amounts exceeding ₹ 10,00,000. 9 Use of parking lot or toll plaza or mine or quarry for the purpose of business, excluding mining and quarrying of mineral oil (inc .....

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..... Commissioner or Principal Commissioner or Commissioner, on or before the seventh day of the month following the month of receipt of that declaration. (4) The collection of tax shall not be made by the authorised dealer in respect of receipt specified in serial number 7 of the Table in sub-section (1) on such amount on which tax has been collected by the seller referred to in serial number 8 of th .....

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