Tax withholding declarations allow listed recipients to receive specified payments without deduction, subject to eligibility and income-limit conditions.

Section 393(6) establishes a declaration for non-deduction of tax at source mechanism for specified income or sums. Where the declaration is valid and meets prescribed requirements, the payer is not required to deduct tax at source. Except for a resident individual aged sixty years or more at any time during the tax year, a declaration cannot be furnished where the aggregate specified income or sum for that year exceeds the maximum amount not chargeable to tax.

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