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    <title>Amendment of section 194</title>
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    <description>No deduction at source under section 194 is not to be made for dividends to a resident individual shareholder of a company in which the public are substantially interested if the dividend is paid by an account payee cheque and the amount or aggregate of such dividends in the financial year does not exceed one thousand rupees.</description>
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      <description>No deduction at source under section 194 is not to be made for dividends to a resident individual shareholder of a company in which the public are substantially interested if the dividend is paid by an account payee cheque and the amount or aggregate of such dividends in the financial year does not exceed one thousand rupees.</description>
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