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[Cites 0, Cited by 0] [Section 398(1)] [Section 398] [Entire Act]

Union of India - Subsection

Section 398(1)(b) in The Income Tax Act, 2025

(b)referred to in section 392(2)(a), being an employer, does not deduct or pay, or does not collect or pay, or after so deducting or collecting fails to pay, the whole or any part of the tax, as required by or under this Act, then such person shall be deemed to be an assessee in default in respect of such tax in addition to any other consequences which that person may incur under this Act.