CBDT amends form No. 27EQ, added 10 new items for TCS Reporting: The return Form 27EQ has been updated to include collection at source on the sale of items such as wrist watches, art pieces (antiques, paintings, sculptures), collectibles (coins, stamps), yachts, rowing boats, canoes, helicopters, sunglasses, bags (handbags, purses), shoes, sportswear and equipment (golf kits, ski-wear), home theatre systems, and horses for racing and polo. (Income Tax Notification 35/2025 Dated 22/04/2025)