Amendment of section 196D.

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..... as furnished a certificate referred to in sub-section (4) of section 90 or sub-section (4) of section 90A, as the case may be, then, income-tax thereon shall be deducted at the rate of twenty per cent. or at the rate or rates of income-tax provided in such agreement for such income, whichever is lower.". - Clause 49 of the Bill seeks to amend section 196D of the Income-tax Act relating to incom .....

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