Section 395(4)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 395(4)] [Section 395] [Entire Act]

(a)Every person deducting or collecting tax shall issue a certificate to the deductee or collectee, as the case may be, specifying––

(i)the amount of tax that has been deducted or collected;

(ii)the rate at which tax has been deducted or collected; and

(iii)any other particulars, as may be prescribed, within such period as may be prescribed;

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