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[Cites 0, Cited by 0] [Section 399(1)] [Section 399] [Entire Act]

Union of India - Subsection

Section 399(1)(d) in The Income Tax Act, 2025

(d)
(i)the amount payable by; or
(ii)the amount of refund due to, the deductor or collector shall be determined after adjustment of the amount computed under clauses (b) and (c) against any amount paid under section 397(3) or 398 or 427 and any amount paid otherwise by way of tax or interest or fee;