"21 December 1974" Archive

Circular No. 155-Income Tax dated 21-12-1974

Circular No. 155-Income Tax (21/12/1974)

Circular: No. 155 -Income Tax Section195 imposes a statutory obligation on any person re­sponsible for paying to a non-resident, any interest (not being "interest on securities") or any other sum (not being dividends) chargeable under the provisions of the Income-tax Act, to deduct income-tax at the rates in force unless he is himself...

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