ITMS

১০১ - Deduction of tax from surveyors' fees, etc., of general insurance companies

2025-26 2024-25 2024-25 2023-24

101. Deduction of tax from surveyors' fees, etc., of general insurance companies.— A person responsible for making payment to a resident any sum by way of remuneration or fee for conducting a survey regarding settlement of an insurance claim shall, at the time of payment, deduct tax at the rate of 15% on the gross a...

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