Deduction of income-tax at source-Section 194D of the Income-tax Act, 1961-Deduction from insurance commission, etc.-During the financial year 1982-83

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....C. Handa, Secretary, Central Board of Direct Taxes. To All Insurance Companies. Subject: Deduction of income-tax at source-Section 194D of the Income-tax Act, 1961-Deduction from insurance commission, etc.-During the financial year 1982-83. Sir, I am directed to invite a reference to the Board's Circular No. 300 [F. No. 275/5/81-IT(B)], dated the 27th April, 1981, printed at [1981] 129 IT....