Amendment of section 194M.

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..... x Act relating to payment of certain sums by certain individuals or Hindu undivided family. Sub-section (1) of the said section provides that any person, being an individual or a Hindu undivided family (other than those who are required to deduct income-tax as per the provisions of section 194C, section 194H or section 194J) responsible for paying any sum to any resident for carrying out any work .....

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