(1) Every person, as specified in column C of the Table below shall collect tax––(a) on receipts specified in column B;(b) at the rate as specified in column D; and(c) at the time of debiting of the amount payable by the buyer or licensee or lessee to the account of the buyer or licensee or […]

(1) Where tax is required to be deducted on any income or sum under this Chapter, then subject to the rules made under this Act,— (a) the payee may make an application before the Assessing Officer for deduction of tax at a lower rate; and(b) the Assessing Officer on being satisfied that the total income

The following sums shall be deemed as income received for the purposes of computing the income of an assessee—(a) amount deducted under this Chapter; and(b) income-tax paid outside India by way of deduction in respect of which an assessee is allowed a credit against the tax payable under this Act, except tax paid under section

(1) (a) Every person deducting or collecting tax shall apply to the Assessing Officer for allotment of a tax deduction and collection account number within such time as prescribed, if that person has not already been allotted such number;(b) where a tax deduction and collection account number has been allotted to a person, such person

(1) If a person, including the principal officer of a company,––(a) who is required to deduct or collect any amount under this Act; or(b) referred to in section 392(2)(a), being an employer,—(i) does not deduct or pay; or(ii) does not collect or pay; or(iii) after deducting or collecting fails to pay, the whole or any

(1) All statements of tax deducted at source or tax collected at source including a correction statement shall be processed in the following manner:––(a) the amounts deductible or collectible under this Chapter shall be computed after making the following adjustments—(i) any arithmetical error in the statement; or (ii) an incorrect claim apparent from any information in the statement;(b)

(1) The Central Government may, by notification provide that deduction or collection of tax shall not be made or is to be made at such lower rate, from such payment or receipt and in respect of such person or class of persons. (2) The Board may issue guidelines with the previous approval of the Central

Where tax is deductible at the source under this Chapter, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income.

In this chapter,––(1) “Administrator” shall have the same meaning as assigned to it in section2(a) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002; (2) “agricultural land” means agricultural land in India,––(a) not being a land situate in any area referred to in section 2(22)(iii), for the purposes of section 393(1)

(1) Advance tax shall be payable during any tax year in respect of the current income of the assesse, as per the provisions of this Part.(2) For the purposes of this Part, “current income” means the total income of the assessee which would be chargeable to tax for that tax year.(3) The provisions of sub-section