¹[4B. Liability to deduct and pay tax in certain cases.-

1. The State Government may, from time to time, by notification published in the Official Gazette, provide for the class of persons who shall deduct the tax out of the amount of the commission paid or payable to an agent, to be mentioned in the said notification, before the payment of such commission. The person so notified to deduct the tax shall pay the tax, in the manner provided in the said notification and at the rate specified in entry 1A of SCHEDULE I of the Act.

2. All the provisions related to an employer and employee under the Act shall apply mutatis mutandis to the person liable to deduct the tax and the person from whom such tax is to be deducted under sub-section (1).]

Notes:

1. Sec 4B inserted by Mah. Act No. 31 of 2017 dt. 15th April 2017, w.e.f. 1st April 2017.