TMI BlogAmendment of section 206C.X X X X Extracts X X X X X X X X Extracts X X X X ..... than purchase of overseas tour program package", the words "and is for the purposes of education or medical treatment" shall be substituted; (iii) in the second proviso, for the words "is for a purpose other than purchase of overseas tour program package", the words "is for the purposes of education or medical treatment" shall be substituted. - Clause 90 of the Bill seeks to amend section 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt from the said buyer by any mode, whichever is earlier, collect from the buyer, a sum equal to five per cent. of such amount as income-tax. It is proposed to amend the said sub-section (1G) so as to increase the rate of collection of tax at source from "five per cent." to "twenty per cent. if it is for a purpose other than for education or medical treatment". It is further proposed to amend t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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