Section 6A in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
6A. Deduction of tax at source:
Every person engaged in the manufacture of tea and responsible for making any payment or discharging any liability on account of any amount purported to be the full or part payment of sale price or consideration for purchase of green tea leaf shall, at the time of credit to the account of or payment to the seller of such amount in cash, by cheque, by adjustment or in any manner, whatsoever, deduct tax calculated at the rate of 25 paise per kilogram and deposit the same in the State Exchequer in such manner as may be prescribed.Amendment: In the principal Act, in section 6A, for the figure and word “20 paise” appearing between the words “tax calculated at rate of” and “per kilogram” the figure and word “25 paise” has been substituted vide Notification no. LGL.41/2004/106 Dated 29th April 2010 published in the Assam Gazette Extraordinary No. 112 Dated 29th April 2010.
