Liability to deduct tax at source

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..... -Deduction at source Liability to deduct tax at source 195. (1) Any person responsible for making specified payment shall, at the time of the payment, deduct income tax therefrom at the app .....

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..... orresponding entry in Column 3 of- (a) the Third Schedule, if the deductee is a resident; and (b) the Fourth Schedule, if the deductee is a non-resident. (4) However, the appropriate .....

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