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Amendment of section 197A

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Full Text of the Document

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.... (1D), the following sub-section shall be inserted, namely:—"(1E) Notwithstanding anything contained in this Chapter, no deduction of tax shall be made from any payment to any person for, or on beha....

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Full Text of the Document

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.... an offshore banking unit on interest paid to non-resident or a person not ordinarily resident in India subject to fulfilment of certain conditions.  It is proposed to insert a new sub-section (1....

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