## Documentation Index

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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