Deduction at source: obligation to withhold and adjust tax where payer bears tax under agreement.

Amounts are deemed paid when settled in cash, by cheque or draft, by credit to any account or other prescribed mode; the deductor must ensure tax has been paid before making payments wholly or partly in kind; the deductor may adjust employment withholding to correct prior deficiencies or excesses within the financial year; and where the deductor bears the tax under an agreement, income must be increased so that, after tax at applicable schedule rates, it equals the net amount payable.

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