Laws / Income Tax Law / 86
86 - Deduction of tax at source from “income from employment
86. Deduction of tax at source from “income from employment”.—
(1) A person responsible for payment of any employment under the head "Income from employment" to a payee shall, at the time of making such payment, deduct tax on the amount so payable at a rate representing the average or the rates applicable to the 1es...
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