Payment of income and deduction of tax

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..... any account, whether called "Suspense account" or by any other name; or (d) by any other mode as may be prescribed. (2) The deductor shall, before making the payment of income, ensure that the tax deductible in respect of the income has been paid, if the payment is wholly, or partly, in kind. (3) The deductor may, at the time of making any deduction of tax from the income liable to be taxed under .....

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