Insertion of new section 194EE

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..... ncome-tax Act, the following section shall be inserted, with effect from the 1st day of October, 1991, namely: - "194EE. Payments in respect of deposits under National Savings Scheme, etc. Th .....

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..... nancial year is less than two thousand five hundred rupees: Provided further that nothing contained in this section shall apply to the payment of the said amount to the heirs of the assessee.". .....

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