Income-tax guidelines to remove implementation difficulties will bind collecting agents and those required to deduct tax. The Board may, with the prior approval of the Central Government, issue guidelines to remove difficulties in giving effect to Chapter XIX; such guidelines ... Summary
Income-tax guidelines to remove implementation difficulties will bind collecting agents and those required to deduct tax.
The Board may, with the prior approval of the Central Government, issue guidelines to remove difficulties in giving effect to Chapter XIX; such guidelines shall be binding on income tax authorities and on persons liable to deduct or collect income tax and shall be laid before each House of Parliament.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.