Section 89 - Amendment of section 276BB. - Finance Act, 2025

Amendment of section 276BB. 89. In section 276BB of the Income-tax Act, the following proviso shall be inserted, namely: Provided that the provisions of this section shall not apply if the payment of the tax collected at source has been made to the credit of the Central Government at any time on or before the time prescribed for filing the statement under the proviso to sub-section (3) of section 206C in respect of such payment. .