Section 402(27)(e) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 402(27)] [Section 402] [Entire Act]

Union of India - Subsection

Section 402(27)(e) in The Income Tax Act, 2025

(e)in the case of credit, or, as the case may be, payment of any other sum chargeable under the provisions of this Act––

(i)the payer himself; or

(ii)if the payer is a company, the company itself including the principal officer thereof;