Laws / Income Tax Law / 68A
68A - Advance tax on certain income [new]
68A. Advance tax on certain income.-
(1) A manufacturer of cigarette shall pay advance tax at the rate of 3% on net sale price in every month.
(2) The advance tax paid under sub-section (1) shall be adjustable against the quarterly installments of advance tax payable under section 66.
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SRO (Statutory Regulatory Order) • No. 328 • 2016