Under section 394(1) of the Income-tax Act, 2025, a seller is required to collect tax at source from…

The Table in section 394(1) of the Income-tax Act, 2025 requires the seller to collect tax at source on the sale of alcoholic liquor for human consumption (Sl. No. 1), timber whether obtained under a forest lease or otherwise (Sl. No. 3) and minerals, being coal or lignite or iron ore (Sl. No. 5), so B, D and E attract TCS. For a motor vehicle or any other goods notified by the Central Government, tax is collected only where the sale consideration exceeds ten lakh rupees (Sl. No. 6), so A and C, both below that amount, do not. "B & E only" omits timber. (These provisions were formerly in s.206C of the 1961 Act.)