Section 395(4)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 395(4)] [Section 395] [Entire Act]

Union of India - Subsection

Section 395(4)(b) in The Income Tax Act, 2025

(b)an employer referred to in section 392(2)(a) shall issue a certificate to the employee, in respect of whose income payment of tax has been made by the employer, that the tax has been paid to the Central Government, and specify––

(i)the amount of tax so paid;

(ii)the rate at which tax has been paid; and

(iii)any other particulars, as may be prescribed, within such period, as may be prescribed.

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Union of India - Subsection

Section 395(4)(b) in The Income Tax Act, 2025