Laws / Income Tax Rules, 1984 / 17D

17D - Collection of tax on sale prices of goods or property sold by public auction

2020-21

17D. Collection of tax on sale prices of goods or property sold by public auction.— For the purposes of making a collection of tax under section 53C of the Ordinance, every person making sale, by public auction through sealed tender or otherwise, of any goods or property belonging to a person mentioned in that se...

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