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[Cites 0, Cited by 0] [Section 392(5)] [Section 392] [Entire Act]

Union of India - Subsection

Section 392(5)(c) in The Income Tax Act, 2025

(c)may, increase or reduce the amount to be deducted under this section for adjusting any excess or deficiency arising out of any previous deduction or failure to deduct during the tax year.