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[Cites 0, Cited by 0] [Section 397(3)] [Section 397] [Entire Act]

Union of India - Subsection

Section 397(3)(e) in The Income Tax Act, 2025

(e)in case of an office of the Government,—
(i)where the sum deducted under this Chapter or tax referred to in section 392(2)(a); or
(ii)where the sum collected under section 394(1) (Table: Sl. Nos. 1 to 5 or 9), has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person, who is responsible for crediting such sum or tax to the credit of the Central Government, shall deliver or cause to be delivered to the prescribed authority or the person authorised by such authority, a statement in such form, verified in such manner, giving such particulars and within such time, as may be prescribed;