Insertion on new section 194I

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..... e for paying to any person any income by way of rent, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of twenty per cent. Provided that no deduction shall be made under this section where the amount of such income .....

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