Payment of tax deducted, certificate to deductee, etc.

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..... rtificate to deductee, etc. 198. (1) Every deductor shall pay the sum deducted to the credit of the Central Government within the time, and in the manner, prescribed. (2) Every deductor shall furnish, .....

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..... e return is to be furnished; (b) the form of the return and the particulars therein; (c) the manner of verification of the return; (d) the time by, and the medium in, which the return is to be deliver .....

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