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[Cites 0, Cited by 0] [Section 393(2)] [Section 393] [Entire Act]

Union of India - Subsection

Section 393(2)(b) in The Income Tax Act, 2025

(b)at the time of credit of income or sum to the account of the payee or at the time of its payment in cash or by way of a cheque or a draft or by any other mode, whichever is earlier; and