THE THIRD SCHEDULE - RATES FOR DEDUCTION OF TAX AT SOURCE

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..... al year, computed on the basis of the rates specified in rule 1 of the First Schedule 2. Payment in respect of One per cent. (a) works contract; (b) service contract; (c) broadcasting and telecasting; or (d) supply of labour for carrying out any works, or service, contract. 3. Payment in respect of advertising One per cent. 4. Payment in respect of carriage of goods and passengers by any mode of t .....

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..... any lottery or crossword puzzle or card game or other game of any sort Thirty per cent. 13. Winnings from any horse race Thirty per cent. 14. Any other income Ten per cent. Explanation : For the purposes of this Schedule,- (a) 'contract' and 'contractor' include 'sub-contract' and 'sub-contractor' respectively; (b) 'broadcasting and telecasting' includes production of programmes for broadcasting; .....

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