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[Cites 0, Cited by 0] [Section 398(3)] [Section 398] [Entire Act]

Union of India - Subsection

Section 398(3)(c) in The Income Tax Act, 2025

(c)if the person referred to in sub-section (1) is not deemed to be an assessee in default under sub-section (2), then the interest as per clause (a)(i) is payable from the date on which that tax was deductible or collectible to the date of furnishing of return of income by the concerned payee or buyer or licensee or lessee, as the case may be;