(1) Commission, bonus, fee, incentive or performance allowance to any distributor, by whatever name called, or to any other person for supplying or marketing goods or services or any other incentive efficiency allowance relating to performance or any other payment of such nature or benefit of a similar nature by a company or firm paying or paying any sanctioned amount, the person responsible for the payment, the amount payable or the sanctioned sum payable or the financial value of the sanctioned benefit, tax shall be deducted or collected thereon at the rate of 10% (ten percent), as the case may be.

(2) When any company or firm makes any payment to any person involved in the marketing or marketing of the products of a company or firm, the person responsible for the payment shall deduct tax at the rate of 1.5% (one and a half percent) on the money received for marketing or marketing the products.

(3) any company or firm other than an oil marketing company, which-

(a) any distributor; or

(b) any other person under the contract, shall collect tax at the rate of 5% (five percent) on the equivalent value of b×c from the said distributor or such other person by selling the goods at a price less than the retail price fixed by the said company or firm, in which case— 

(b) selling price of the company or firm to the distributor or any other person;

(c) 5% (five percent):

provided that, on sale of the products of the cigarette manufacturing company or firm from the said distributor or any other such person, tax shall be collected at the rate of 3% (three percent) of the difference between the selling price of the product to the distributor or any other person and the retail price determined by the said company or firm.