Instructions regarding application for certificate for deduction of tax at lower rates and obligations/liabilities of persons deducting tax at source under the section

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..... ons deducting tax at source under the section 1. Reference is invited to this Ministry's Circular No. 85, dated 29-5-1972, on the subject mentioned above. 2. Rules relating to the provisions for deduction of income-tax at source from income by way of winnings from lottery or cross word puzzle have since been framed. The following instructions may please be noted for general guidance : .....

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..... the Central Government on the same day by book adjustment. In other cases, the tax deducted is required to be paid to the credit of the Central Government within one week from the date of such deduction or the date of receipt of the challan by the person making the deduction, as the case may be. -TO ISSUE CERTIFICATE OF DEDUCTION - The person responsible for deducting tax is required to give .....

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