Collection of tax at source.

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....ting of the amount payable by the buyer or licensee or lessee to the account of the buyer or licensee or lessee or at the time of receipt of such amount from the said buyer or licensee or lessee in cash or by way of a cheque of a draft or any other mode, whichever is earlier. Table TAX COLLECTION AT SOURCE Sl.No. Nature of receipt Person Rate of Tax Collected at Source A B ....

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....cation or medical treatment; (b) 20% for purposes other than education or medical treatment. 8 Sale of "overseas tour programme package" including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure. Seller. (a) 5% of amount of aggregate of amounts up to Rs.10,00,000; (b) 20% of amount or aggregate of amounts exceeding Rs. 10,00,000....

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....he person responsible for collecting tax shall deliver, one copy of the declaration referred to in that sub-section, to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, on or before the seventh day of the month following the month of receipt of that declaration. (4) The collection of tax shall not be made by the authorised dealer in respect of re....