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    <title>Section 194F - Payments on account of repurchase of units by Mutual Fund or Unit Trust of India (Omitted w.e.f. 01.10.2024)</title>
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    <description>Section 194F required mutual funds and the Unit Trust of India to deduct income tax at source on repurchase payments for units issued under an Equity Linked Saving Scheme to which section 80CCB applied; the provision was subsequently omitted by later finance legislation, removing that withholding obligation.</description>
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