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

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....me Tax<br>Section 393(4); Table SI No. [19] : Payment in respect of Deposits under National Savings Scheme, etc. Corresponds to the exemption provided under Section 194EE of the Income-tax Act, 196....

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.... No. 6, no tax is required 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 ....