Deduction or collection at source and advance payment.

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Full Text of the Document

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....ion 392(2)(a). (2) The tax referred to in sub-section (1) shall be payable as per the provisions of this Chapter, irrespective of the assessment to be made later than the relevant tax year. (3) Nothing contained in this section, shall affect the charge of tax on such income under section 4(1). (4) The payment of tax referred to in sub-section (1) shall be in addition to any other mode of tax co....