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[Cites 0, Cited by 0] [Section 434(1)] [Section 434] [Entire Act]

Union of India - Subsection

Section 434(1)(a) in The Income Tax Act, 2025

(a)under an agreement or other arrangement, in writing, the tax deductible on any income, other than interest in section 393(2) (Table: Sl. No. 17), is to be borne by the person by whom the income is payable; and