Central Board of Direct Taxes (CBDT) issued notification no. 36/2025 dated 22.04.2025 notifying the following goods of the value exceeding ten lakh rupees for collection of tax at source as specified therein.
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| Sl. No. | Nature of goods |
| (1) | (2) |
| 1 | any wrist watch |
| 2 | any art piece such as antiques, painting, sculpture |
| 3 | any collectibles such as coin, stamp |
| 4 | any yacht, rowing boat, canoe, helicopter |
| 5 | any pair of sunglasses |
| 6 | any bag such as handbag, purse |
| 7 | any pair of shoes |
| 8 | any sportswear and equipment such as golf kit, ski-wear |
| 9 | any home theatre system |
| 10 | any horse for horse racing in race clubs and horse for polo |
2. This notification shall come into force on the date of its publication in the Official Gazette.
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