Amendment of section 194A.

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..... clause (c) shall have effect as if for the words "ten thousand rupees", the words "fifty thousand rupees" had been substituted. Explanation.-For the purposes of this clause, "senior citizen" means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year;'. - Clause 47 of the Bill seeks to amend section 194A of the Income-tax Act re .....

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