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[Cites 0, Cited by 0] [Section 392(6)] [Section 392] [Entire Act]

Union of India - Subsection

Section 392(6)(b) in The Income Tax Act, 2025

(b)where any contribution made by an employer, including interest on such contributions, if any, in an approved superannuation fund is paid to the employee, tax on the amount so paid shall be deducted by the trustees of the fund to the extent provided in paragraph 7 of Part B of Schedule XI.