Laws / Income Tax Law / 52R
52R - Deduction of tax from receipts in respect of international phone call
52R. Deduction of tax from receipts in respect of international phone call.—
(1) The bank, through which any sum on account of International Gateway (IGW) Services in respect of international phone call is received, shall deduct tax at the rate of 1.5% of the total amount representing the said receipt at ...
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