Income Tax Act 2023
Section 90 - Deduction from Payment in respect of Services
(as updated till Finance Act 2024)
If a specified amount of money is paid by a specified person to a resident for any service, the person responsible for payment shall, at time of making such payment, deduct tax at such rate not exceeding 20% (twenty percent), as may be determined at the time of payment.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.