I.I.T. Act , 1922 –Sec 18(3A) – Interest paid to a non – resident without deduction of tax – Disallowance of interest in payers assessment does not absolue payer from liability under sec 18(7).(2) Non – resident known to be an assesses – payer cannot forbear deducting tax.(3) Interest credit to account – tax not deducted – May be allowed if payer undertake to deduct tax at the time of actual payment.
| Ministry/ Department/ Residency | Central Board of Revenue |
| Branch | Income Tax,Part-IV |
| From Year / Date (YYYY-MM-DD) |
1941 |
| To Year / Date (YYYY-MM-DD) |
1941 |
| Identifier | PR_750000050108 |
| File No./Reference No./Sheet No./Folio No. | D. Dis. 4(2)- I.T. |
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