TMI BlogNo deduction of tax in certain casesX X X X Extracts X X X X X X X X Extracts X X X X ..... ble to audit of accounts under section 84 during the financial year immediately preceeding the financial year in which the payment is made; (b) any interest payable on any security of the Central Government or a State Government; (c) any interest on debenture payable to an individual, if - (i) the debentures are issued by a widely held company; (ii) the debentures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed by or under a Central or State or Provincial Act; (iv) any insurer; (v) any mutual fund; or (vi) any institution, association or body, or class of institutions, associations or bodies, which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette; (g) any interest payable by a firm to a partner of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oad transport if the payee furnishes his Permanent Account Number to the payer; (n) any payment to a contractor in respect of works contract, service contract, advertising, broadcasting and telecasting, supply of labour for carrying out any works, or service, contract or carriage of goods or passengers by any mode of transport, other than by railways, if - (i) the amount of any pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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