Laws / Income Tax Rules, 1984 / 16

16 - Deduction of tax from payment to contractors, etc.

16. Deduction of tax from payment to contractors, etc.—
(1) The rate of deduction of income tax under section 52 shall be the following–
(a) subject to clause (b), in case of a payment made under sub-section (1) of section 52, the deduction on payment shall be at the rate specified in the Tab...

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