04 June 2012
Read the respective sections you will find it. Eg. In case of rent section 194I
194I Any person, not being an individual or a Hindu undivided family, who is responsible for paying to 9[a resident] any income by way of rent10, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, 11[deduct income-tax thereon
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