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    <title>Amendment of section 194A</title>
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    <description>Amendment omits sub section (3), clause (iv) of section 194A of the Income tax Act, removing the specific exemption that previously qualified certain receipts from deduction at source, with effect from the 1st day of April, 1988.</description>
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      <description>Amendment omits sub section (3), clause (iv) of section 194A of the Income tax Act, removing the specific exemption that previously qualified certain receipts from deduction at source, with effect from the 1st day of April, 1988.</description>
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