Section 402(27)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 402(27)] [Section 402] [Entire Act]

Union of India - Subsection

Section 402(27)(a) in The Income Tax Act, 2025

(a)in the case of payments of income chargeable under the head "Salaries", other than payments by the Central Government or the State Government––

(i)the employer himself; or

(ii)if the employer is a company, the company itself, including the principal officer thereof;