Amendment of section 194C

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Full Text of the Document

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.... after the proviso, the following provisos shall be inserted namely: "Provided further that no deduction shall be made under sub-section (2), from the amount of any sum credited or paid or likely to be credited or paid during the previous year to the account of the sub-contractor during the course of business of plying, hiring or leasing goods carriages, on production of a declaration to the pe....