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

..... ee or licensee, as the case may be, a sum by way of income-tax, equal to the percentage, as specified in the corresponding entry in column (3) of the said Table, of such amount: TABLE Serial number Nature of transaction Percentage (1) (2) (3) 1 Sale of alcoholic liquor for human consumption Three per cent. 2 Sale of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rposes of sub-section (1), the collection of an amount shall be deemed to have been made, if the amount has been received— (a) in cash; (b) by way of a cheque or a draft; (c) by debit to any account, whether called "suspense account" or by any other name; or (d) by any other mode as may be prescribed, whichever is earlier. (3) Any person collecting any amount under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ulars therein; (c) the manner of verification of the return; (d) the time by, and the medium in, which the return is to be delivered; (e) the income-tax authority, or any other person, authorised to receive the return; and (f) any other matter connected therewith. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X