Amendment of section 197.

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..... es and letters 194LA , the figures and letters , 194LBB, 194LBC shall be inserted with effect from the 1st day of June, 2016. - Clause 83 of the Bill seeks to amend section 197 of the Income tax Act r .....

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..... atisfied that the total income of the recipient justifies the deduction of income-tax at any lower rates or no deduction of income-tax, as the case may be, the Assessing Officer shall on an applicatio .....

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