TDS on interest: specific proprietors notified under s.194A, clarifying who is subject to withholding obligations for interest payments. Central Government notifies, under sub-clause (f) of clause (iii) of sub-section (3) of the Income-tax Act provision on deduction of tax at source on interest, the following persons for the purposes of that sub-clause: M/s. Amratlal Ravjibhai Parikh, Prop.: Chandrakand Amratlal Parikh, Baroda; M/s. Amratlal Ravjibhai Parikh, Prop.: Mukundlal Amratlal Parikh, Nadiad; and M/s. Amratlal Ravjibhai Parikh, Prop.: Balkrishna Amratlal Parikh, Anand.