Tax deduction at source rules updated to make Assessing Officer satisfaction applicable when tax is deductible on credit or payment. Amendment revises the provision so that where tax is required to be deducted at the time of credit or, as the case may be, at the time of payment under ... Summary
Tax deduction at source rules updated to make Assessing Officer satisfaction applicable when tax is deductible on credit or payment.
Amendment revises the provision so that where tax is required to be deducted at the time of credit or, as the case may be, at the time of payment under the withholding provisions, the Assessing Officer is satisfied; the change removes the prior limitation to persons other than companies and takes effect from 1 June 1992.
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