Certificate Under Section 203 Of The Income Tax Act, 1961


INCOME TAX RULES, 1962

Certificate of tax deducted at source to be furnished under section 203.

Rule 31(1) The certificate of deduction of tax at source by any person in accordance with Chapter XVII-B or the certificate of payment of tax by the employer on behalf of the employee under sub-section (1A) of section 192 shall be in—

(a) 

Form No. 16, if the deduction or payment of tax is under section 192

INCOME TAX ACT, 1961

SECTION 203. Certificate for tax deducted 17 Every person deducting tax in accordance with the provisions of sections 192 to 194, section 194A  , section 194B , section 194BB

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