Section 37BA(2)(i) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 37BA(2)] [Section 37BA] [Entire Act]

Union of India - Subsection

Section 37BA(2)(i) in Income Tax Rules, 1962

(i)Where under any provisions of the Act, the whole or any part of the income on which tax has been deducted at source is assessable in the hands of a person other than the deductee, credit for the whole or any part of the tax deducted at source, as the case may be, shall be given to the other person and not to the deductee :

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 37BA(2)(i) in Income Tax Rules, 1962