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

Union of India - Subsection

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

(e)in respect of rent specified in section 393(1) [Table: Sl. No. 2(i)], if the tax is required to be deducted as per clause (b)(i), then such deduction shall not exceed the amount of rent payable for the last month of the tax year or the last month of the tenancy, as the case may be;