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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Guidelines for Income Tax Deduction on Securities Interest for 1994-95 per Section 193 of Income-tax Act.</h1> The circular provides instructions for the deduction of income tax at source from interest on securities for the financial year 1994-95, as per Section 193 of the Income-tax Act, 1961. It specifies the applicable tax rates for residents and non-residents, with different rates for individuals and companies. It outlines exemptions and conditions under which tax is not deducted, such as for certain resident individuals or specific securities. The circular also details the responsibilities of tax deductors, including issuing certificates, maintaining records, and penalties for non-compliance. It emphasizes the need for compliance by relevant financial institutions and government bodies.
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