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[Cites 0, Cited by 0] [Section 304(1)] [Section 304] [Entire Act]

Union of India - Subsection

Section 304(1)(b) in The Income Tax Act, 2025

(b)the tax on such income shall, subject to the other provisions contained in this Chapter, be levied upon and recovered from the representative assessee in like manner and to the same extent as it would be leviable upon and recoverable from the person represented by him.