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

Union of India - Subsection

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

(b)every person responsible for deduction or collection of tax or employer referred to in section 392(2)(a), after paying the tax to the credit of the Central Government as per clause (a), shall deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority, a statement for such period, in such form, verified in such manner, giving such particulars, and within such time, as may be prescribed;