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[Cites 0, Cited by 0] [Section 395(2)] [Section 395] [Entire Act]

Union of India - Subsection

Section 395(2)(c) in The Income Tax Act, 2025

(c)when the determination is made by the Assessing Officer as per clause (b), the tax shall be deducted under section 393(2) (Table: Sl. No. 17) only on that proportion of sum which is chargeable to tax under the Act.