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Liability to deduct tax at source

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.... A.-Deduction at source  Liability to deduct tax at source 195. (1) Any person responsible for making specified payment shall, at the time of the payment, deduct income tax therefrom at the....

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....ent, be the rate specified in the corresponding entry in Column 3 of-     (a) the Third  Schedule, if the deductee is a resident; and     (b) the Fourth Schedu....

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