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<h1>Withholding on payment under specified agreement required at time of credit or payment as income tax, notwithstanding other withholding provisions.</h1> Insertion of section 194-IC imposes a withholding obligation on any person paying a resident monetary consideration under the agreement referred to in sub section (5A) of section 45. The payer must deduct tax at source at the time of credit to the payee's account or at payment by cash, cheque, draft or any other mode, whichever is earlier, at a prescribed rate of ten per cent, notwithstanding section 194-IA.
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