Income Tax Act 2058
Chapter 17 Withholding on Payment
Sections
- Section 87 : Withholding of tax by employer
- Section 88 : Withholding of tax in making payment for investment return and service charge
- Section 88A: Tax withholding in windfall gain
- Section 89 : Tax withholding in making payment of contraction or contract
- Section 90 : Statement and payment of tax withheld
- Section 91 : Tax withholding certificate
- Section 92 : Payment from which tax is withheld finally
- Section 93 : Adjustment facility and inclusion of tax not to be withheld finally