

thirty thousand rupees, in the case of sum referred to in clause (d) :.thirty thousand rupees, in the case of royalty referred to in clause (c), or.thirty thousand rupees, in the case of fees for technical services referred to in clause (b), or.thirty thousand rupees, in the case of fees for professional services referred to in clause (a), or.Where the amount of such sum or, as the case may be, the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to, the payee, does not exceed.

From any sums as aforesaid credited or paid before the 1st day of July, 1995 orī. Provided that no deduction shall be made under this section-Ī. Shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to 81, as income-tax on income comprised therein :
