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[Cites 0, Cited by 254] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(2) in The Income Tax Act, 1961

(2)In respect of income chargeable under sub-section (1), income-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this Act.