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    <title>Deduction at source and advance payment</title>
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    <description>Tax on income must be paid by means of deduction or collection at source, or by advance payment or prescribed payroll withholding, irrespective of the fact that regular assessment may occur in a later year; this procedural requirement to collect tax in advance does not prejudice the underlying charge of tax on the income.</description>
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      <description>Tax on income must be paid by means of deduction or collection at source, or by advance payment or prescribed payroll withholding, irrespective of the fact that regular assessment may occur in a later year; this procedural requirement to collect tax in advance does not prejudice the underlying charge of tax on the income.</description>
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