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Amendment of section 194LA.

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....le.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0in 5.4....

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.... section 194LA of the Income-tax Act, after the proviso and before the Explanation, the following proviso shall be inserted, namely:- 'Provided further that no deduction shall be made under this sec....