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

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

(c)the provisions of clause (a) shall not apply––

(i)to a person who is required to deduct tax under provisions of section 393(1) [Table: Sl. No. 2(i), 3(i) and 6(ii)];

(ii)to a person referred to in section 393(4) [Table: Sl. No. 12.C(a)]; and

(iii)a person notified in this regard by the Central Government.

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