Tax collection at source

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uyer, lessee or licensee, as the case may be, a sum, equal to the percentage as specified in corresponding entry in column (3) of the said Table, of such amount as income-tax. Table-6 Sl.No. Nature of goods or contract or license or lease Percentage (1) (2) (3) (i) Sale of alcoholic liquor for human consumption 3 per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (c) by credit to any account, whether called "Suspense account" or by any other name; or (d) by any other mode as may be prescribed. (3) Any person collecting any amount under sub-section (1) shall pay the sum so collected to the credit of the Central Government within the time, and in the manner, prescribed. (4) Every person responsible for collecting any amount under sub-section (1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X