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[Cites 0, Cited by 0] [Section 392(2)] [Section 392] [Entire Act]

Union of India - Subsection

Section 392(2)(b) in The Income Tax Act, 2025

(b)the tax under clause (a) shall be determined at the average rate as per sub-section (1), on the income chargeable under the head "Salaries" including the income referred to in the said clause, and shall be construed as if it were a tax deductible at source from the income under the head "Salaries", and be subject to the provisions of this Chapter.