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[Cites 0, Cited by 0] [Section 397(1)] [Section 397] [Entire Act]

Union of India - Subsection

Section 397(1)(a) in The Income Tax Act, 2025

(a)Every person deducting or collecting tax shall apply for allotment of a tax deduction and collection account number to the Assessing Officer within such time as may be prescribed, if that person has not already been allotted such number;