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[Cites 0, Cited by 0] [Section 397(2)] [Section 397] [Entire Act]

Union of India - Subsection

Section 397(2)(a) in The Income Tax Act, 2025

(a)Irrespective of anything contained in any other provision of this Act, every person, entitled to receive any amount on which tax is deductible or, paying any amount on which tax is collectible, shall furnish his valid Permanent Account Number to the person responsible for deducting or collecting tax;