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[Cites 0, Cited by 0] [Section 125] [Entire Act]

Union of India - Subsection

Section 125(1) in Income Tax Rules, 1962

(1)The following persons shall pay tax electronically on or after the 1st day of April, 2008:-
(a)a company; and
(b)a person (other than a company), to whom the provisions of section 44AB are applicable.