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[Cites 0, Cited by 0] [Section 35(b)] [Section 35] [Entire Act]

Union of India - Subsection

Section 35(b)(iii) in The Income Tax Act, 2025

(iii)any payment to a provident or other fund established for the benefit of employees of the assessee, unless the assessee has made effective arrangements to secure that tax shall be deducted at source under Chapter XIX-B from any payments made from the fund which are chargeable to tax under the head "Salaries";