THE THIRD SCHEDULE - RATES FOR DEDUCTION OF TAX 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

..... The average rate of income tax on salary paid during the financial year, computed on the basis of the rates specified in rule 1 of the First Schedule 2. Payment in respect of One per cent. (a) works contract; (b) service contract; (c) broadcasting and telecasting; or (d) supply of labour for carryi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... other than agricultural land Ten per cent. 11. Rent (i) For the use of machinery or plant or equipment (i) One per cent (ii) For use of any land or building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings. (ii) Ten per cent. 12. Winning from any lotter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X