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    <title>Payment of income and deduction of tax</title>
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      <description>Amounts are deemed paid when settled in cash, by cheque or draft, by credit to any account or other prescribed mode; the deductor must ensure tax has been paid before making payments wholly or partly in kind; the deductor may adjust employment withholding to correct prior deficiencies or excesses within the financial year; and where the deductor bears the tax under an agreement, income must be increased so that, after tax at applicable schedule rates, it equals the net amount payable.</description>
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