Tax deduction at source obligation: deductors must remit withheld tax and provide certificates and returns. Every deductor must pay sums deducted to the credit of the Central Government within prescribed time and manner, furnish a certificate to the deductee ... Summary
Tax deduction at source obligation: deductors must remit withheld tax and provide certificates and returns.
Every deductor must pay sums deducted to the credit of the Central Government within prescribed time and manner, furnish a certificate to the deductee evidencing deduction with prescribed particulars, and deliver a return of tax deduction. The Board shall prescribe the period, form and particulars of the return, verification method, time and medium of delivery, the authorised recipient, and other connected matters.
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