Source footnotes
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “Code of Civil Procedure, Samvat 1977”.आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Levy of tax.Section 4 · Levy of tax.Section 5 · Employer’s liability to deduct and pay tax on behalf of employees.Section 6 · Deposit of tax.Section 7 · Registration.Section 8 · Consequences of failure to deduct or to pay tax.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.