TCS I.T. Act 25 Report country Balance balance Section 394(1)1: Sale of alcoholic liquor for human consumption balance tax_tags -TCS 394(1)1 LIQ Section 394(1)2: Sale of tendu leaves balance tax_tags -TCS 394(1)2 TENDU Section 394(1)3: Sale of timber (forest lease or otherwise) or other forest produce (non-tendu) under forest lease balance tax_tags -TCS 394(1)3 TIMBER Section 394(1)4: Sale of scrap balance tax_tags -TCS 394(1)4 SCRAP Section 394(1)5: Sale of minerals – coal, lignite, or iron ore balance tax_tags -TCS 394(1)5 MINERALS Section 394(1)6(a): Sale of motor vehicle where consideration exceeds ₹10 lakh balance tax_tags -TCS 394(1)6(a) MOTOR VEH Section 394(1)6(b): Sale of notified goods where consideration exceeds ₹10 lakh balance tax_tags -TCS 394(1)6(b) NOTIF GOOD Section 394(1)7(a): Remittance under LRS for education or medical treatment (aggregate > ₹10 lakh) balance tax_tags -TCS 394(1)7(a) LRS EDU Section 394(1)7(b): Remittance under LRS for purposes other than education or medical (aggregate > ₹10 lakh) balance tax_tags -TCS 394(1)7(b) LRS OTH Section 394(1)9: Use of parking lot / toll plaza / mine / quarry (excluding mineral oil mining) balance tax_tags -TCS 394(1)9 PARKING