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    <title>Tax collection at source</title>
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    <description>Sellers, lessors or licensors listed in Table-6 must collect a prescribed percentage of consideration as tax at source on specified transactions and remit the sums to the Central Government; payment is deemed made when settled in cash, cheque, account credit or other prescribed mode, and collectors must furnish certificates and prescribed returns, with the Board prescribing return form, period, verification, delivery medium, authorised recipients and related particulars.</description>
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      <description>Sellers, lessors or licensors listed in Table-6 must collect a prescribed percentage of consideration as tax at source on specified transactions and remit the sums to the Central Government; payment is deemed made when settled in cash, cheque, account credit or other prescribed mode, and collectors must furnish certificates and prescribed returns, with the Board prescribing return form, period, verification, delivery medium, authorised recipients and related particulars.</description>
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