https://www.taxtmi.com/acts?id=8666 Amounts collected and paid to the Central Government under section 206C are deemed to be a payment of tax on behalf of the person from whom collected, and such person shall be given credit for that amount in the relevant assessment year in accordance with rules prescribed by the Board; the amendment also advances the operative timing of a proviso to subsection (5), altering when the collection-and-credit mechanism applies. en-us Thu, 01 May 2008 18:21:58 +0530 Fri, 02 May 2008 09:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8666 Amounts collected and paid to the Central Government under section 206C are deemed to be a payment of tax on behalf of the person from whom collected, and such person shall be given credit for that amount in the relevant assessment year in accordance with rules prescribed by the Board; the amendment also advances the operative timing of a proviso to subsection (5), altering when the collection-and-credit mechanism applies. Act-Rules F. Acts / Amendment Acts Thu, 01 May 2008 18:21:58 +0530 https://www.taxtmi.com/acts?id=8666