"31 May 1973" Archive

Circular No. 112-Income Tax dated 31-5-1973

Circular No. 112-Income Tax 31/05/1973

Circular No. 112-Income Tax The Finance Act, 1973 has introduced a new section 194D with a view to providing for deduction of income-tax at source, at such rates as may be prescribed in the Finance Act of the relevant year, from payments of income by way of insurance commission. For this purpose, "insurance commission" will mean any inco...

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