ITMS

৮৯ - Deduction of tax from money paid to contractors, suppliers, etc.

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

89. Deduction of tax from money paid to contractors, suppliers, etc.— Where any payment is made by a specified person to a resident for the following reasons—
(a) entering into any contract other than a contract for providing or rendering a service referred to in any other section of Part 7;
(b) supply of goods;
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