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[Cites 0, Cited by 0] [Section 2(90)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(90)(a) in The Income Tax Act, 2025

(a)
(i)computing the income-tax chargeable under section 316(5) or 317(2) or 319 or 320(2); or
(ii)deducting income-tax under section 392(1) to (6) from income chargeable under the head "Salaries"; or
(iii)computing the advance tax payable under Chapter XIX-C in a case not falling under section 207 or 194(1) (Table: Sl. No. 1) or 194(1)(Table: Sl. No. 6) or 214 or 307 or 308 or 311; or
(iv)deducting tax under section 393(1) [Table: Sl. No. 1(i)], [Table: Sl. No. 5(i)], [Table: Sl. No. 5(ii)], [Table: Sl. No. 5(iii)] and (Table: Sl. No. 7) or in section 393(3)(Table: Sl. No. 1), (Table: Sl. No. 2) and (Table: Sl. No. 3),means the rate or rates of income-tax specified in this behalf in the Finance Act of the relevant year;