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[Cites 0, Cited by 0] [Section 390] [Entire Act]

Union of India - Subsection

Section 390(2) in The Income Tax Act, 2025

(2)The tax referred to in sub-section (1) shall be payable as per the provisions of this Chapter, irrespective of the fact that the assessment in respect of such income is to be made in a later tax year.