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Insertion of new section 194K.

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....ified under clause (23D) of section 10; or (b) units from the Administrator of the specified undertaking; or (c) units from the specified company, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof by any mode, whichever is earlier, deduct income-tax thereon at the rate of ten per cent.: Provided that the provisions of this section sha....

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Insertion of new section 194K.