62A. Procedure of deduction or collection of tax at source.-

¹[62A. Procedure of deduction or collection of tax at source.-

Tax payable in respect of income under this Ordinance and deductable under Chapter VII shall be paid, deducted or collected at source in the manner and as per specifications laid down in the Eighth Schedule of this Ordinance:

Provided that in case of discrepancy, if any, provisions of Chapter VII of this Ordinance shall prevail.]

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¹Ins. by F.A. 2009 subsequently omitted by F.A. 2011

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