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[Cites 0, Cited by 0] [Section 397(1)] [Section 397] [Entire Act]

Union of India - Subsection

Section 397(1)(b) in The Income Tax Act, 2025

(b)where a tax deduction and collection account number has been allotted to a person, such person shall quote such number in all challans, statements, certificates referred to in this Chapter, and in all documents pertaining to such transactions as may be prescribed in the interests of revenue;