A means of collecting income tax in India, under the Indian Income Tax Act of 1961.

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This new-found knowledge may then be used by engineers to create new tools and machines.

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1). Salary.
2). Interest on securities.
3). Dividend.
4). Winning from lottery or crossword puzzles.
5). Payments to contractors and subcontractors.
6). Insurance commission.
7). Payment to non-residence Sportsmen or sports association.
8). Fees for professional or technical services above 30,000.
9). Rent above 1,80,000.
10). Payments of Compensation on compulsory acquisition of immovable property.
1). Interest other than interest on security.
2). Payment to contractor/sub-contractor.
3). Commission or brokerage.
4). Fees for Professional/Technical Services & other payments u/s 194J.