Laws / Income Tax Rules, 1984 / 12
12 - Particulars to be furnished by persons making deductions at source
2020-21
12. Particulars to be furnished by persons making deductions at source.— The person making deductions in accordance with the provisions of sections 49(1)(g), 54 and 56 shall, at the time of deduction, send to the Deputy Commissioner of Taxes concerned a statement showing the following particulars:
(1) Nam...
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