Repealed or not in force · As amended up to 2026-08
48. For
8 a `e -`
Receipts to 48, For all sums paid on account of any tax under be given. this Act, a receipt stating the amount and the tax on account of whicli it is paid, shall be given by the 11erson receiving the same, on request by the person making the payment.
Source: India Code