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[Cites 0, Cited by 0] [Section 35] [Entire Act]

Union of India - Subsection

Section 35(c) in The Income Tax Act, 2025

(c)any payment chargeable under the head "Salaries", payable outside India or to a non-resident on which tax is deductible at source under Chapter XIX-B and such tax has not been deducted or, after deduction, has not been paid;