(a) Whether as per Income Tax Act, 1961 as amended by the Finance Acts of subsequent year, it enjoins on all postal authorities responsible for making payment on account of (i) payment of lease rentals on leased buildings exceeding Rs. 1.20 lakh per annum to deduct income tax at source at 20 per cent of the amount paid and (ii) withdrawal under National Saving Scheme (NSS);
(b) if so, whether there have been cases where this mandatory provision has not been followed resulting into non-recovery of lakhs and lakhs of rupees from January, 1994 to May, 1998; and
(c) if so, the details of all those cases together with action taken in the matter?