Income-tax

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ll be liable to tax under the Act, on the basis of annual accrual or receipt, depending upon the method of accounting followed by the assessee. (2) The tax on such interest shall be deducted in accor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X