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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter VII

PAYMENT OF TAX BEFORE ASSESSMENT

Unauthorised deduction prohibited
60. Save as provided in this Ordinance, no person shall charge, withhold, deduct or collect any sum, directly or indirectly, as tax and, where any sum is so charged, withheld, deducted or collected, it shall be paid in the manner provided in section 59.

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