Amendment of section 197A.

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Full Text of the Document

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.... (b) in sub-section (1C), after the word, figures and letter "section 194A" at both the places where they occur, the words, figures and letter "or section 194D" shall be inserted. - Clause 69 of the Bill seeks to amend section 197A of the Income-tax Act relating to no deduction to be made in certain cases. The existing provisions contained in sub-sections (1A) and (1C) of the aforesaid secti....