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[Cites 0, Cited by 0] [Section 394(1)] [Section 394] [Entire Act]

Union of India - Subsection

Section 394(1)(c) in The Income Tax Act, 2025

(c)at the time of debiting of the amount payable by the buyer or licensee or lessee to the account of the buyer or licensee or lessee or at the time of receipt of such amount from the said buyer or licensee or lessee in cash or by way of a cheque or a draft or any other mode, whichever is earlier.