Proposed Amendment to Section 197A: Exempt Certain Rent Payments from TDS by Referencing Section 194-I Conditions.

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Full Text of the Document

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....Amendment of section 197A. - no TDS to be made in certain cases. - It is proposed to amend the said sub-sections to give reference of section 194-I therein so as to provide that payments in the nature of rent may be allowed to be received without deduction of tax.....