Amendment of section 194A.

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..... lause (x), after the words "infrastructure capital fund or", the words "infrastructure debt fund or" shall be inserted. - Clause 45 of the Bill seeks to amend section 194A of the Income-tax Act rel .....

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..... at tax shall not be deducted on income in relation to a zero coupon bond issued by infrastructure debt fund. This amendment will take effect from 1st April, 2021.
Statute, statutory provisions leg .....

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