Payments in respect of deposits under National Savings Scheme, etc.

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.... under National Savings Scheme, etc. 194EE. The person responsible for paying to any person any amount referred to in clause (a) of sub-section (2) of section 80CCA shall, at the time of payment th....

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....the said amount to the heirs of the assessee.]     **************** NOTES:- 1.  Inserted vide Section 54 of the Finance (No. 2) Act, 1991 w.e.f. 01-10-1991 ....