Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 272A(2)] [Section 272A] [Entire Act] Union of India - Subsection Section 272A(2)(h) in The Income Tax Act, 1961 (h)to deduct and pay tax as required by sub-section (2) of section 226;