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[Cites 0, Cited by 0] [Section 392(2)] [Section 392] [Entire Act]

Union of India - Subsection

Section 392(2)(a) in The Income Tax Act, 2025

(a)Without prejudice to the provisions of sub-section (1), the person responsible for paying any income in the nature of a non-monetary perquisite chargeable to tax under section 17(1), may pay, at his option, tax on the whole or part of such income without making any deduction therefrom, at the time when such tax was deductible under sub-section (1);