Income from units

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..... me to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon 3 [ at the rate of (a) ten per cent. in respect of income from units referred to in clause (i) of sub-section (1) of section 115AB; (b) ten per cent. in respect of long-term capital gains arising from transfer of units r .....

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