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[Cites 0, Cited by 0] [Section 252(1)] [Section 252] [Entire Act]

Union of India - Subsection

Section 252(1)(e) in The Income Tax Act, 2025

(e)assessee to furnish a statement of the names and addresses of all persons to whom he has paid in any tax year, rent, interest, commission, royalty, brokerage, or any annuity (not being any annuity taxable under the head "Salaries"), amounting to more than ₹ 10000, or such higher amount as may be prescribed, together with particulars of all such payments made;