Section 270(1)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 270(1)] [Section 270] [Entire Act]

Union of India - Subsection

Section 270(1)(c) in The Income Tax Act, 2025

(c)the sum payable by, or the amount of refund due to, the assessee shall be determined after adjustment of the tax, interest and fee, if any, computed under clause (b) by—

(i)any tax deducted at source;

(ii)any tax collected at source;

(iii)any advance tax paid;

(iv)any rebate or relief allowable under Chapter IX;

(v)any tax paid on self-assessment; and

(vi)any amount paid otherwise by way of tax, interest or fee;

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Union of India - Subsection

Section 270(1)(c) in The Income Tax Act, 2025