| http://www.w3.org/ns/prov#value | - It reads: Any person liable to pay a non-resident, not a company or a foreign company, any interest or other amount payable under the provisions of this Act (not being income chargeable under the head Salaries") shall,upon the credit of such income to the beneficiary or at the time of payment in cash or by issuing a check or draft or by any other mode, whichever is earlier, deduct income tax at
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