Chapter VII
PAYMENT OF TAX BEFORE ASSESSMENT
Deduction from payment by cellular mobile phone operator.
The Principal Officer of a cellular mobile phone operator company responsible for making any payment, on account of any revenue sharing or any license fees or any other fees or charges, called by whatever name, to the regulatory authority, shall deduct tax at the rate of ten percent of such payment at the time of credit to the payee or at the time of payment thereof, whichever is earlier.]
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Ministry of Law, Justice and Parliamentary Affairs
