Tax deduction at source under section 194-IB loses its cross-reference to section 206AB, narrowing withholding scope. The amendment omits the words 'or section 206AB' from sub section (4) of section 194 IB of the Income tax Act, removing the explicit cross reference formerly contained in that sub section and thereby changing the statutory text to exclude that reference.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction at source under section 194-IB loses its cross-reference to section 206AB, narrowing withholding scope.
The amendment omits the words "or section 206AB" from sub section (4) of section 194 IB of the Income tax Act, removing the explicit cross reference formerly contained in that sub section and thereby changing the statutory text to exclude that reference.
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