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[Cites 0, Cited by 0] [Section 267(4)] [Section 267] [Entire Act]

Union of India - Subsection

Section 267(4)(b) in The Income Tax Act, 2025

(b)tax deducted or collected at source, as per the provisions of Chapter XIX-B, on any income which is subject to such deduction or collection and which is taken into account in computing total income and which has not been included in the earlier return;