Laws / Income Tax Law / 119
119 - Deduction or collection of tax from income of non-residents
119. Deduction or collection of tax from income of non-residents.—
(1) Notwithstanding anything contained in any other provision of this Chapter, subject to the provisions of sub-section (2), the specified person or any other person responsible for making any payment to a non-resident which is taxable to the non-resi...
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