TAX DEDUCTED AT SOURCE WAS INTRODUCED TO PLUG LOOPHOLES IN THE TAX SYSTEM. AS A RESULT OF THE FACT ,ANY SERVICE WHICH IS RENDERED AND IS FOUND TO BE A SOURCE OF INCOME OTHER THAN SALARY . Tax ADMINISTRATION SHOULD REDUCE EXPLICIT COST OF COLLECTION AS WELL AS INDIRECT COST BORNE BY TAXPAYERS AND BY THE ECONOMY.
MATERIAL WAS EARLIER CONNECTED WITH VAT AND NOW GST WITH A BROADER PERSPECTIVE.
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