Tax collection at source

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..... icensee, 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 .....

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..... shall pay the sum so collected to the credit of the Central Government 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 .....

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