Laws / Income Tax Law / 53E
53E - Deduction or collection at source from commission, discount or fees
53E. Deduction or collection at source from commission, discount, fees, etc.-
(4) In this section-
(a) “payment” includes a transfer, credit or an adjustment of payment or an order or instruction of making payment;
(b) “contract” includes an agreement or arrangement, whether written or not;
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