Nature of Collection (UDC Table 75I/TC)

You enter values from this UDC table with section codes that Form 27EQ uses, and that are listed in Annexure 2 in the Form 27EQ Quarterly Returns report (R75I629).

The values for the UDC table 75I/TC are hard-coded. Values are:

Code

Description

A

Alcoholic liquor for human consumption

B

Timber obtained under forest lease

C

Timber obtained under any mode other than forest lease

D

Any other forest product that is not being timber or tendu leaf

E

Scrap

F

Parking Lot

I

Toll Plaza

J

Collection at source from sale of certain minerals

(This is applicable from the year 2012-2013 onward.)

K

Collection at source on cash case of bullion and jewelry

(This is applicable from the year 2012-2013 onward.)