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[Cites 0, Cited by 0] [Section 395(3)] [Section 395] [Entire Act]

Union of India - Subsection

Section 395(3)(b) in The Income Tax Act, 2025

(b)the Assessing Officer on being satisfied that the total income of the buyer or licensee or lessee justifies collection of tax at a lower rate, shall issue to him a certificate as may be appropriate; and