https://www.taxtmi.com/acts?id=9847 Amendment makes amounts on which tax is deductible at source under Chapter XVII-B - including interest, royalty, technical fees, commission, brokerage, professional fees, and contractor payments - non-deductible if tax has not been deducted or, after deduction, not paid within the prescribed time, while restoring deduction in the year the tax is actually deducted or paid; it also excludes deduction for securities transaction tax, and defines relevant terms by reference to existing explanations in the Income-tax Act. en-us Wed, 22 Oct 2008 10:48:14 +0530 Wed, 22 Oct 2008 10:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9847 Amendment makes amounts on which tax is deductible at source under Chapter XVII-B - including interest, royalty, technical fees, commission, brokerage, professional fees, and contractor payments - non-deductible if tax has not been deducted or, after deduction, not paid within the prescribed time, while restoring deduction in the year the tax is actually deducted or paid; it also excludes deduction for securities transaction tax, and defines relevant terms by reference to existing explanations in the Income-tax Act. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 10:48:14 +0530 https://www.taxtmi.com/acts?id=9847