No deduction to be made in certain cases

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....h income is to be included in computing his total income will be nil.] 9[(1A) Notwithstanding anything contained in 26[section 192A or section 193 or section 194A 32[or section 194D] or section 194DA] 30[or section 194-I] or section 194K, no deduction of tax shall be made under 11[any] of the said sections in the case of a person (not being a company or a firm), if such person furnishes to the person responsible for paying any income of the nature referred to in 27[section 192A or section 193 or section 194A 32A[or section 194D] or section 194DA] 30A[or section 194-I] or section 194K, as the case may be, a declaration in writing in duplicate in the prescribed form and verified in the prescribed manner to the effect that the tax on his....

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....(1D) Notwithstanding anything contained in this section, no deduction of tax shall be made by the Offshore Banking Unit from the interest paid- (a) on deposit made on or after the 1st day of April, 2005, by a non-resident or a person not ordinarily resident in India; or (b) on borrowing, on or after the 1st day of April, 2005, from a non-resident or a person not ordinarily resident in India. Explanation.-For the purposes of this sub-section "Offshore Banking Unit" shall have the same meaning as assigned to it in clause (u) of section 2 of the Special Economic Zones Act, 2005.] 22[(1E) Notwithstanding anything contained in this Chapter, no deduction of tax shall be made from any payment to any person for, or on behalf of, the New Pensi....

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.... "or section 193 or"  6. Substituted vide Section 59 of the Finance (No. 2) Act, 1991 w.e.f. 01-10-1991 before it was read as, "or, as the case may be, section 194A"  7. Omitted vide Section 77 of the Finance Act, 1992 w.e.f. 01-06-1992 before it was read as, "or section 194A"  8. Substituted vide Section 50 of the Finance Act, 1990 w.e.f. 01-04-1990 before it was read as, "his estimated total income of the previous year in which such income is to be included in computing his total income will be less than the minimum liable to income-tax" 9. Substituted vide Section 39 of the Finance Act, 1995 w.e.f. 01-07-1995 before it was read as, "(1A) Notwithstanding anything contained in sectio....

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....-2003 19. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 20. Inserted vide Section 77 of the Finance Act, 1992 w.e.f. 01-06-1992  21. Inserted vide Section 85 of the Finance Act, 2003 w.e.f. 01-06-2003 22. Inserted vide Section 63 of the Finance (No.2) Act, 2009 w.e.f. 01-04-2009 23. Substituted vide Section 78 of the Finance Act, 2012 w.e.f. 01-07-2012 before it was read as, "sixty-five years" 24. Inserted vide Section 78 of the Finance Act, 2012 w.e.f. 01-07-2012 25. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 25A. Inserted vide Section 4 of the Finance (No. 2) Ac....