Amendment of section 194J.
X X X X Extracts X X X X
X X X X Extracts X X X X
....e-tax Act, in sub-section (1),- (i) in clause (b), the word "or" shall be inserted at the end; (ii) after clause (b), the following clauses shall be inserted, namely:- "(c) royalty, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erred to in clause (c), or (iv) twenty thousand rupees, in the case of sum referred to in clause (d):"; (iii) in the Explanation, after clause (b), the following clause shall be inserted, namel....




TaxTMI
TaxTMI