Section 38

Tax deducted from interest, royalties, management fees and remuneration etc.

ActIn forceProvision 53 of 140

Any tax which has been deducted from any payment under the provisions of section 37, 37A or 37B shall, when such payment is included in

Income Tax

B.L.R.O. 1/2024 75

the chargeable income of any person, be set-off for the purpose of collection against the tax charged on that chargeable income.

Tax deducted from interest, royalties, management fees and remuneration etc.

ActIn forceProvision 53 of 140

Any tax which has been deducted from any payment under the provisions of section 37, 37A or 37B shall, when such payment is included in

Income Tax

B.L.R.O. 1/2024 75

the chargeable income of any person, be set-off for the purpose of collection against the tax charged on that chargeable income.