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of <h1>Tax Deduction Rules: Follow Third Schedule for Residents, Fourth for Nonresidents; Section 291 May Offer Lower Rates</h1> Any person responsible for making specified payments must deduct income tax at the appropriate rate at the time of payment. If the recipient is a resident, the payment and rate are detailed in the Third Schedule. For nonresidents, they are specified in the Fourth Schedule. If an agreement under section 291 provides a rate, the lower rate between the agreement and the Fourth Schedule applies. If the recipient fails to provide a permanent account number, the rate is the higher of 20% or the specified rate, unless exempt under section 292.
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