Section 393(4); Table [For No Deduction at Source] - National Savings Scheme

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....come Tax<br>Section 393(4); Table SI No. [19] : Payment in respect of Deposits under National Savings Scheme, etc. Exemption provided under Section 194EE of the Income-tax Act, 1961. Sl. No. ....

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....equired to be deducted where the payment is made to the heirs of the assessee. Condition for non-deduction The exemption is available only where- • the payment relates to deposits....