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[Cites 0, Cited by 0] [Section 10(3)] [Section 10] [Entire Act]

State of Karnataka - Subsection

Section 10(3)(a) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

(a)the tax payable under this Act by any agent or any other person by whatever name called earning income by way of commission or other remuneration as specified in item 4 of the Schedule, shall be deducted by the insurance company or bank or other financial institution before such commission or other remuneration is paid to him, and such insurance company or bank or other financial institution shall, irrespective of whether such deduction has been made or not when the commission or other remuneration is paid to such person shall be liable to pay tax on behalf of all such persons;