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is to be made under sub-section (2), the person responsible for collecting tax shall...Nos. 7 and 8), if the buyer is liable to deduct...

102120000000098343 2025-11-25 373 Filing of appeal by income-tax authority....Content Filing of appeal by...

Content Set off of losses under any other head of income....of this Chapter, for any tax year, if...

under any head of income shall not be assessed together as that of such community...mentioned in clause (a) under each...