Home > Income Tax Act 2025 > Section-399Last Updated: Mar 06th 2025
Section-399 seeks to provide for processing of statements of tax deduction at source and tax collection at source filed. Learn to understand the section-399 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
the deductor or collector shall be determined after adjustment of the amount computed under clause (b) and (c) against any amount paid under section 397(3) or 398 or 427 and any amount paid otherwise by way of tax or interest or fee;
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.