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

Union of India - Subsection

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

(h)any person responsible for collecting the tax who fails to collect the tax as per the provisions of section 394, shall, irrespective of such failure, be liable to pay the tax to the credit of the Central Government as per the provisions of clause (a).