Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 402(3)] [Section 402] [Entire Act] Union of India - Subsection Section 402(3)(b) in The Income Tax Act, 2025 (b)in respect of rate of deduction of tax at source or rate of collection of tax at source, where such rate is not as per the provisions of the Act;