https://www.taxtmi.com/acts?id=4040 Where an agreement or arrangement makes the payer responsible for tax on a payment (excluding subsection (1A) of section 192), the payer must gross up the payment to an amount that, after deduction of tax at applicable rates for the financial year, equals the net amount agreed, ensuring deduction at source is calculated on the inflated sum. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 16:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4040 Where an agreement or arrangement makes the payer responsible for tax on a payment (excluding subsection (1A) of section 192), the payer must gross up the payment to an amount that, after deduction of tax at applicable rates for the financial year, equals the net amount agreed, ensuring deduction at source is calculated on the inflated sum. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4040