Deduction or collection at source and advance payment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vance payment; or (c) payment under section 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 fact that the assessment in respect of such income is to be made in a later tax year. (3) Nothing contained in this section, shall affect the charge of tax on such income under section 4(1). (4) The payment o....