Section 392(4)(b) in The Income Tax Act, 2025

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Union of India - Subsection

Section 392(4)(b) in The Income Tax Act, 2025

(b)the tax deductible from income under the head "Salaries" shall not be reduced in any case, except on account of––

(i)loss under the head "Income from house property"; and

(ii)the tax deducted and collected as per other provisions of this Chapter.