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
Source Organization NA
Identifier PR_750000050108
File No./Reference No./Sheet No./Folio No. D. Dis. 4(2)- I.T.
Location NA
Part No. NA
File Size NA
Pages NA
Call Number NA
Publisher NA
Subject NA
Creator NA
Accession Number NA
Series NA
Year of Publication NA
Bundle Barcode NA
Location Code NA
File Barcode NA
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