Section 262(11)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 262(11)] [Section 262] [Entire Act]

(b)the class or classes of persons in clause (a) may include such persons––

(i)by whom tax is payable under this Act; or

(ii)by whom any tax or duty is payable under any other law in force; or

(iii)being importers and exporters, even when no tax is payable by them.

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