Indian Income-Tax Act, 1922

CHAPTER IV

DEDUCTIONS AND ASSESSMENT

18. Payment by deduction at source.—(1) * * * * *

(2) Any person responsible for paying any income chargeable under the head Rr "Salaries" shall, at the time of payment, deduct income-tax [and super-tax] on the 11,11A amount payable [at a rate representing the average of the rates in force for the financial year in which he is required to deduct the tax which are applicable to the estimated total income of the assessee under this head]:

Provided that such person may, at the time of making any deduction, increase or reduce the amount to be deducted under this sub-section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or failure to deduct.

[(2A) Notwithstanding anything hereinbefore contained for the purpose of R making the deduction under sub-section (2), there shall be included in the amount 10A payable any income chargeable under the head "Salaries" which is payable to the assessee out of India by or on behalf of the [Government], and the value in rupees of such income shall be calculated at the prescribed rate of exchange.]

[(2B) Any person responsible for paying any income chargeable under the head "Salaries" [to a person not resident in the taxable territories, not being a person referred to in sub-section (1A) of section 17, shall, at the time of payment, deduct income-tax and super-tax at the prescribed rates on the estimated income of the assessee under this head]:

[Provided that where—

(i) the person not so resident has obtained a certificate in writing from the Income-tax Officer (which certificate the Income-tax Officer shall be bound to give in every proper case on the application of the assessee) stating that income-tax and super-tax may be deducted at the rates specified therein, or< .... To read the full section download the app from Google Play store