No deduction of tax in certain cases

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..... of accounts under section 84 during the financial year immediately preceeding the financial year in which the payment is made; (b) any interest payable on any security of the Central Government or a State Government; (c) any interest on debenture payable to an individual, if - (i) the debentures are issued by a widely held company; (ii) the debentures are listed in a recognised sock exchange in In .....

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..... tion or body, or class of institutions, associations or bodies, which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette; (g) any interest payable by a firm to a partner of the firm; (h) any interest payable in respect of deposits under any scheme framed by the Central Government and notified by it in this behalf in the Official Gazette .....

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..... upply of labour for carrying out any works, or service, contract or carriage of goods or passengers by any mode of transport, other than by railways, if - (i) the amount of any payment during the financial year does not exceed twenty thousand rupees; and (ii) the aggregate amount of the payments during the financial year does not exceed fifty thousand rupees; (o) any payment of commission or broke .....

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