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[Cites 0, Cited by 0] [Section 396] [Entire Act]

Union of India - Subsection

Section 396(b) in The Income Tax Act, 2025

(b)income-tax paid outside India by way of deduction in respect of which an assessee is allowed a credit against the tax payable under this Act, except tax paid under section 392(2)(a) and tax deducted as per section 393(3) (Table: Sl. No. 5).