Amendment of section 197A.

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Full Text of the Document

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....e-tax Act relating to no deduction to be made in certain cases. The existing provisions in sub-section (1C) of section 197A provide that no deduction of tax shall be made under section 193 or section 194 or section 194A or section 194EE or section 194K in the case of an individual resident in India, who is of the age of sixty-five years or more at any time during the previous year, if such indi....