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Income tax law is not static. The taxpayer must be conscious of all these changes. The most worthy of these provisions include
• Withholding Tax: Tax at source to be deducted by employers and other third parties while making payments as salary, rents, or contractor's fees.
• Advance Tax: Most countries have a provision that if the income of those people is not subjected to TDS, the expectation would be that they pay advance tax when they foresee earning a minimum amount.