Liability to deduct tax at source.

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..... ident, shall be the payment of the nature specified in column (2) of the Third Schedule and the appropriate rate, in respect of such specified payment, shall be the rate specified in the corresponding entry in column (3) of the said Schedule. (3) The specified payment referred to in sub-section (1), if the deductee is a nonresident, shall be the payment of the nature specified in column (2) o .....

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..... pt where the deductee is not required to obtain permanent account number under section 292), be the higher of following rates, namely:— (a) twenty per cent.; and (b) the rate specified in sub-sections (2), (3) or sub-section (4), as the case may be. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagemen .....

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