https://www.taxtmi.com/acts?id=11852 Deduction of tax at source deems payment made when effected in cash, cheque, credit to any account or other prescribed mode; for payments in kind the deductor must ensure tax is paid before payment. The deductor may adjust deductions on employment income or interest to correct prior shortfalls or excesses, must consider particulars furnished by the deductee about other employment payments and tax and relief for arrears/advances, and must gross up payments where the deductor is required to bear the tax so that post-deduction net equals the agreed amount. en-us Fri, 17 Sep 2010 11:21:08 +0530 Fri, 17 Sep 2010 11:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11852 Deduction of tax at source deems payment made when effected in cash, cheque, credit to any account or other prescribed mode; for payments in kind the deductor must ensure tax is paid before payment. The deductor may adjust deductions on employment income or interest to correct prior shortfalls or excesses, must consider particulars furnished by the deductee about other employment payments and tax and relief for arrears/advances, and must gross up payments where the deductor is required to bear the tax so that post-deduction net equals the agreed amount. Act-Rules Bills Fri, 17 Sep 2010 11:21:08 +0530 https://www.taxtmi.com/acts?id=11852