Liability to deduct tax at source

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..... n at source Liability to deduct tax at source 195. (1) Any person responsible for making specified payment shall, at the time of the payment, deduct income tax therefrom at the appropriate rate (2) Th .....

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..... the Third Schedule, if the deductee is a resident; and (b) the Fourth Schedule, if the deductee is a non-resident. (4) However, the appropriate rate referred to in sub-section (1) shall, in a case whe .....

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