https://www.taxtmi.com/acts?id=51947 The interpretation provision for the deduction and collection at source Chapter defines numerous expressions used in the source deduction framework, including buyer, seller, specified person, designated person, person responsible for paying, rent, royalty, commission or brokerage, professional services, services, and work. It also supplies cross-referenced meanings for banking, foreign exchange, securities, electronic commerce, online gaming, property, and other specialised terms. en-us Thu, 14 Aug 2025 18:18:35 +0530 Mon, 06 Apr 2026 13:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51947 The interpretation provision for the deduction and collection at source Chapter defines numerous expressions used in the source deduction framework, including buyer, seller, specified person, designated person, person responsible for paying, rent, royalty, commission or brokerage, professional services, services, and work. It also supplies cross-referenced meanings for banking, foreign exchange, securities, electronic commerce, online gaming, property, and other specialised terms. Act-Rules Income Tax Thu, 14 Aug 2025 18:18:35 +0530 https://www.taxtmi.com/acts?id=51947