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الصفحة 385
It is well to remember that , in the case of a taxpayer's source of income which is subjected to deduction at the source either under r . 19 or r . 21 of the All Schedules Rules , there are usually two stages in the taxpayer's liability ...
It is well to remember that , in the case of a taxpayer's source of income which is subjected to deduction at the source either under r . 19 or r . 21 of the All Schedules Rules , there are usually two stages in the taxpayer's liability ...
الصفحة 387
The words " paid by deduction " must refer to pay- A ment at the source by someone other than the claimant , but someone who thereby has paid the claimant's tax on the claimant's behalf ; and that it constitutes payment by the claimant ...
The words " paid by deduction " must refer to pay- A ment at the source by someone other than the claimant , but someone who thereby has paid the claimant's tax on the claimant's behalf ; and that it constitutes payment by the claimant ...
الصفحة 515
A C matter of right or of obligation for the deduction of tax from any yearly interest of money annuity or any other annual payment by the person making such payment . It is unnecessary to state these rules more fully .
A C matter of right or of obligation for the deduction of tax from any yearly interest of money annuity or any other annual payment by the person making such payment . It is unnecessary to state these rules more fully .
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