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82. Mr. Nihar maintains a Savings A/c and a Current A/c in Mera Bank Ltd. The details of withdrawals on various dates during the previous

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82. Mr. Nihar maintains a Savings A/c and a Current A/c in Mera Bank Ltd. The details of withdrawals on various dates during the previous year 2020-21 are as follows: Date of Cash withdrawal Saving Account Current Account 05.04.2020 15,00,000 10.05.2020 22,00,000 25.06.2020 20,00,000 17.07.2020 5,00,000 28.10.2020 35,00,000 10.11.2020 38,00,000 12.12.2020 25,00,000 Mr. Nihar regularly files his return of income. Is Mera Bank Limited required to deduct tax at source on the withdrawals made by Mr. Nihar during the previous year 2020-21? If yes, what would the amount of tax deducted at source

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