Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source

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.... The assessee may submit to the person responsible for making payment under sub-section (1) of section 192, the details of -- (a) any income chargeable under any head of income other than 'Salaries' received in the same financial year; or (b) any tax deducted at source or tax collected at source under the provisions of Part B or Part BB of Chapter XVII, for the same financial ye....