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Liability to deduct tax at source.

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Full Text of the Document

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....he deductee is a resident, shall be the payment of the nature specified in column (2) of the Third Schedule and the appropriate rate, in respect of such specified payment, shall be the rate specified in the corresponding entry in column (3) of the said Schedule.    (3) The specified payment referred to in sub-section (1), if the deductee is a nonresident, shall be the payment of the n....

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