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Amendment of section 194-I.

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Full Text of the Document

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....t day of June, 2015, after the second proviso, the following proviso shall be inserted, namely:- "Provided also that no deduction shall be made under this section where the income by way of rent is c....

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Full Text of the Document

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....a resident. It is proposed to amend the said section by inserting a proviso that no deduction shall be made under the section where the income by way of rent is credited or paid to a business trust, ....

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