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I can see a column called Nature of Collection in the sample file when I import transactions. What needs to be mentioned in that column?
The below table denotes the TCS values allowed as per the Income Tax Act, 2025:
| Allowed Values | Description |
|---|---|
| sale_alcoholic_liquor | Alcoholic liquor for human consumption |
| sale_tendu_leaves | Tendu leaves |
| sale_timber_forest_lease | Timber obtained under forest lease |
| sale_timber_other_mode | Timber obtained by any mode other than a forest lease |
| sale_other_forest_produce | Any other forest produce (not being tendu leaves) |
| sale_scrap | Scrap |
| sale_minerals | Sale of minerals, being coal or lignite or iron ore |
| sale_motor_vehicle | Sale of motor vehicle |
| sale_wrist_watch | Sale of wrist watch |
| sale_art_piece | Sale of art pieces such as antiques, painting, sculpture |
| sale_collectibles | Sale of collectibles such as coins, stamp |
| sale_yacht_boat | Sale of yacht, rowing boat, canoe, helicopter |
| sale_sunglasses | Sale of a pair of sunglasses |
| sale_bag | Sale of bags such as handbag, purse |
| sale_shoes | Sale of a pair of shoes |
| sale_sportswear | Sale of sportswear and equipment such as golf kit, ski-wear |
| sale_home_theatre | Sale of home theatre system |
| sale_horse | Sale of horse for horse racing in race clubs and horse for polo |
| remittance_lrs_education_medical | Remittance under LRS for education or medical treatment |
| remittance_lrs_other | Remittance under LRS for purpose other than for purchase of overseas tour package or for educational loan taken from financial institution |
| overseas_tour_package_below_threshold | Sale of overseas tour programme package - amount or aggregate up to threshold limit |
| overseas_tour_package_above_threshold | Sale of overseas tour programme package - amount or aggregate above threshold limit |
| use_of_parking_lot | Parking lots |
| use_of_toll_plaza | Toll plaza |
| use_of_mine_or_quarry | Mine or quarry |