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[Cites 0, Cited by 0] [Section 402(27)] [Section 402] [Entire Act]

Union of India - Subsection

Section 402(27)(f) in The Income Tax Act, 2025

(f)in the case of credit, or as the case may be, payment of any sum chargeable under the provisions of this Act made by or on behalf of the Central Government or the State Government––
(i)the drawing and disbursing officer; or
(ii)any other person, by whatever name called, responsible for crediting, or paying such sum;