Amendment of section 194-I

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Full Text of the Document

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....) ten per cent. for the use of any land or building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings:". - Clause 61 of the Bill seeks to amend section 194-I of the Incometax Act, which relates to deduction of tax at source on any income payable by way of rent. Clauses (a), (b) and (c) of the said section provide for deduction ....