Tax collection at source

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..... or licensee, as the case may be, a sum, equal to the percentage as specified in corresponding entry in column (3) of the said Table, of such amount as income-tax. Table-6 Sl.No. Nature of goods or contract or license or lease Percentage (1) (2) (3) (i) Sale of alcoholic liquor for human consumption 3 per cent (ii) Sale of tendu leaves 3 per cent (iii) Sale of timber obtained under a forest lease o .....

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..... rnment within the time, and in the manner, prescribed. (4) Every person responsible for collecting any amount under sub-section (1) shall furnish, within the prescribed time, to the buyer, lessee or licensee referred to in sub-section (1), a certificate of tax collection, as prescribed. (5) Every person aforesaid shall deliver, or cause to be delivered, a return of tax collection, as may be prescr .....

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