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The Central Government, through a notification, exempts tax deduction under section 194EE of the Income Tax Act 1961 for withdrawals from National Savings Scheme or deferred annuity plans by individual assesses. The notification, issued by the Ministry of Finance and Department of Revenue, specifies that no tax deduction shall be made on payments related to clause (a) of sub-section (2) of section 80CCA, effective from the date of publication in the Official Gazette. This amendment provides tax relief for individual investors in specified savings instruments.
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