Tax deduction at source: contractors must obtain deduction certificates, deposit withheld tax promptly and file quarterly returns.

Contractors may apply for certificates authorising lower or nil deduction using Form 13C. Deductors must deposit withheld tax to government: government deductions by same day book adjustment; business/profession payers within two months after the accounting cut off month; others within one week from the month end in which deduction occurred. Deductors must issue deduction certificates in Form 19C and, except for government deductions, submit quarterly returns of deduction in Form 26C on prescribed quarterly dates.

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