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[Cites 0, Cited by 0] [Section 316(5)] [Section 316] [Entire Act]

Union of India - Subsection

Section 316(5)(b) in The Income Tax Act, 2025

(b)determine the sum payable as tax thereon at the rate or rates in force applicable to the total income of a company which has not made the arrangements referred to in section 393(1) (Table: Sl. No. 7) and such sum shall be payable by the master of the ship.