Tax collection at source

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....yer, lessee or licensee, as the case may be, a sum, equal to the percentage as specified in corresponding entry in column (3) of the said Table, of such amount as income-tax. Table-6  Sl.No. Nature of goods or  contract or license or lease Percentage (1) (2) (3)  (i) Sale of alcoholic liquor for human consumption 3 per cent (ii) Sale of tendu leav....

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....any other name; or     (d) by any other mode as may be prescribed. (3) Any person collecting any amount under sub-section (1) shall pay the sum so collected to the credit of the Central Government within the time, and in the manner, prescribed. (4) Every person responsible for collecting any amount under sub-section (1) shall furnish, within the prescribed time, to the buye....