Laws / Income Tax Law / 53J
53J - Deduction at source from rental value of water body or vacant land or plant or machinery
53J. Deduction at source from rental value of 1water body or vacant land or plant or machinery.—
(1) Where any payment is to be made by a specified person to a resident on account of renting 1water body not being government property or using any vacant land or plant or machinery, shall deduct tax at the r...
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