Section 194J(3)(c) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 194J(3)] [Section 194J] [Entire Act]

Union of India - Subsection

Section 194J(3)(c) in The Income Tax Act, 1961

(c)[ where any sum referred to in sub-section (1) is credited to any account, whether called "Suspense Account" or by any other name, in the books of account of the person liable to pay such sum, such crediting shall be deemed to be credit of such sum to the account of the payee and the provisions of this section shall apply accordingly.] [Inserted by Act 22 of 1995, Section 36 (w.e.f. 1.7.1995).]

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 194J(3)(c) in The Income Tax Act, 1961