Section 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
206C. (1) Every person, being a seller shall, at the time of debiting of the amount payable by the buyer […]
206C. (1) Every person, being a seller shall, at the time of debiting of the amount payable by the buyer […]
206AA. (1) Notwithstanding anything contained in any other provisions of this Act, any person entitled to receive any sum or
206A. (1) Any banking company or co-operative society or public company referred to in the proviso to clause (i) of
206 : (1) The prescribed person in the case of every office of Government, the principal officer in the case
205. Where tax is deductible at the source under the foregoing provisions of this Chapter, the assessee shall not be
204. For the purposes of the foregoing provisions of this Chapter and section 285, the expression “person responsible for paying”
203AA. The prescribed income-tax authority or the person authorised by such authority referred to in sub-section (3) of section 200,
203A. (1) Every person, deducting tax or collecting tax in accordance with the provisions of this Chapter, who has not
203. (1) Every person deducting tax in accordance with the foregoing provisions of this Chapter shall, within such period as
202. The power to recover tax by deduction under the foregoing provisions of this Chapter shall be without prejudice to