In this book an effort has been made to deal with all the issues involved in the area of tax deduction and collection and it also suggests how procedures could be simplified and nationalized. Important official circulars, clarifications and summaries of relevant judgements have been reproduced. Three appendices at the end give current data relating to rate of tax deduction at source, date schedule for deposit of tax and tax rated as per double taxation avoidances agreement with different countries.
Manohar Publishers & Distributors
4753/23 Ansari Road, Daryaganj,
New Delhi - 110002, India
Tel - 91-11-23284848, 23289100