“Provided that the rate of tax collection at source under this section shall not exceed twenty per cent.”.
Chapter IIIDIR — ECT TAXES, Income-tax
Section 95
In section 206CC of the Income-tax Act, in sub-section (1), the following proviso shall be inserted with effect from the 1st day of July, 2023, namely:
Printed from Law on Tips • The Press and Registration of Periodicals Act, 2023