Rule 13, Wealth-Tax Act Rules, 1959 [S1F-M0F]
As at 7 September 2026. In force from 24 April 1959.
13. Procedure for the deduction of tax at source.—(1) Every deductor shall, before undertaking the deduction of tax at source, intimate the Board in writing, specifying the assessment concerned and the period for which it is proposed to be undertaken. (2) The Board may, within thirty days of the receipt of the intimation, require the person to furnish such further particulars as it considers necessary.
Defined terms in this text (2)
Board: Section 2, Extending Certain Act, 1852 [S11CD5] (In this Act, unless the context otherwise requires,—): "Board" means the Board constituted under section 3
Board: Section 2, Legal Representatives' Suits Act, 1855 [S11Q9E] (In this Act, unless the context otherwise requires,—): "Board" means the Board constituted under section 3
Board: Section 2, Tobacco Duty (Town of Bombay) Act, 1857 [S11WJM] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 277 more definitions.
tax: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act
tax: Section 2, Wealth-Tax Act, 1957 [S1EC08] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act
tax: Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act
tax: 1 more definition.
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