Tax collection at source.

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....the buyer, lessee or licensee, as the case may be, a sum by way of income-tax, equal to the percentage, as specified in the corresponding entry in column (3) of the said Table, of such amount: TABLE Serial number Nature of transaction Percentage (1) (2) (3) 1 Sale of alcoholic liquor for human consumption Three per cent. 2 Sale of tendu leaves Three per cent. ....

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....n made, if the amount has been received—      (a) in cash;      (b) by way of a cheque or a draft;      (c) by debit to any account, whether called "suspense account" or by any other name; or      (d) by any other mode as may be prescribed, whichever is earlier.    (3) Any person collecting a....