Considering the tendency of taxpayers to evade the payment of taxes, Income Tax provisions provide for the collection of tax from the very source of income.
source https://www.caclubindia.com/articles/tds-immovable-property-relevance-lower-deduction-certificate-for-nris-45037.asp
source https://www.caclubindia.com/articles/tds-immovable-property-relevance-lower-deduction-certificate-for-nris-45037.asp
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