Section 405(1)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 405(1)] [Section 405] [Entire Act]

Union of India - Subsection

Section 405(1)(b) in The Income Tax Act, 2025

(b)

(i)the person responsible for deducting tax has paid or credited such income after deduction of tax; or

(ii)the person responsible for collecting tax has received or debited such income after collection of tax.