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[Cites 0, Cited by 0] [Section 305] [Entire Act]

Union of India - Subsection

Section 305(3) in The Income Tax Act, 2025

(3)In the event of any disagreement between such principal and such representative assessee or person with regard to the amount to be so retained as referred to in sub-section (2), such representative assessee or person may secure from the Assessing Officer a certificate stating the amount to be so retained pending final settlement of the liability, and the certificate so obtained shall be his warrant for retaining that amount.