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Amendment of section 194D.

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..... ords twenty thousand rupees , the words fifteen thousand rupees shall be substituted with effect from the 1st day of June, 2016. - Clause 73 of the Bill seeks to amend section 194D of the Income tax A .....

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..... ng the financial year to the account of, or to, the payee. However, the second proviso to the said section provides that no deduction of income-tax under that section shall be made if such amount does .....

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