https://www.taxtmi.com/circulars?id=2928 Where a payer bears the tax and pays the payee net of tax, the payer must gross up the income for deduction purposes, deduct tax, and is legally obliged to furnish the prescribed certificate of tax deducted at source to the payee within the prescribed time so the payee can claim credit; bearing the tax under an agreement does not absolve the payer of the duty to issue the certificate. en-us Wed, 24 Nov 1999 00:00:00 +0530 Sat, 09 Aug 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2928 Where a payer bears the tax and pays the payee net of tax, the payer must gross up the income for deduction purposes, deduct tax, and is legally obliged to furnish the prescribed certificate of tax deducted at source to the payee within the prescribed time so the payee can claim credit; bearing the tax under an agreement does not absolve the payer of the duty to issue the certificate. Circulars Income Tax Wed, 24 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2928