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[Cites 0, Cited by 0] [Section 395(2)] [Section 395] [Entire Act]

Union of India - Subsection

Section 395(2)(a) in The Income Tax Act, 2025

(a)The person responsible for paying to a non-resident any sum as mentioned in section 393(2) (Table: Sl. No. 17), may make an application to the Assessing Officer in such form and manner as may be prescribed, where he considers that the whole of such sum would not be chargeable in the case of the recipient;