Section 196A(2)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 196A(2)] [Section 196A] [Entire Act]

Union of India - Subsection

Section 196A(2)(d) in The Income Tax Act, 1961

(d)where any income as aforesaid is credited to any account, whether called "Suspense Account" or by any other name, in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly.]

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Union of India - Subsection

Section 196A(2)(d) in The Income Tax Act, 1961