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    <title>Amendment of section 196A</title>
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    <description>The amendment adds a proviso that no tax shall be deducted at source from income payable on Unit Trust schemes to institutions or funds whose income is not includible in total income under the Act&#039;s exemption provisions; it applies notwithstanding other provisions and is confined to income in respect of UTI units paid to recipients qualifying for those exemptions.</description>
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      <description>The amendment adds a proviso that no tax shall be deducted at source from income payable on Unit Trust schemes to institutions or funds whose income is not includible in total income under the Act&#039;s exemption provisions; it applies notwithstanding other provisions and is confined to income in respect of UTI units paid to recipients qualifying for those exemptions.</description>
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