Deduction of tax at source-Section 193 read with section 197(1)/(2) of the Income-tax Act, 1961-Interest on Government securities-Rates of tax applicable during the year 1985-86
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Deduction of tax at source on interest on government securities: revised withholding rates and compliance instructions. Deduction of tax at source from payments of interest on Government securities is adjusted to reflect rates amended by the Finance Act, 1985; income-tax ... Summary
Deduction of tax at source on interest on government securities: revised withholding rates and compliance instructions.
Deduction of tax at source from payments of interest on Government securities is adjusted to reflect rates amended by the Finance Act, 1985; income-tax and surcharge must be deducted at the revised rates from payments made after March 31, 1985. Treasury and sub-treasury officers are to issue the enclosed draft circular and implement instructions to ensure deductions conform to the amended statutory rates and withholding obligations for the financial year 1985-86.
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