Laws / Income Tax Law / 53J

53J - Deduction at source from rental value of vacant land or plant or machinery

53J. Deduction at source from rental value of vacant land or plant or machinery.-
(1) Where any payment is to be made by a specified person to aresident on account of renting or using any vacant land or plant or machinery,shall deduct tax at the rate of five per cent from the whole amount of the paymentat...

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