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[Cites 0, Cited by 0] [Section 397(2)] [Section 397] [Entire Act]

Union of India - Subsection

Section 397(2)(h) in The Income Tax Act, 2025

(h)the deductee or collectee shall furnish his valid Permanent Account Number to the deductor or collector, as the case may be, and the same shall be indicated in all bills, vouchers, correspondence and other documents which are sent to each other.