Amendment of section 194.

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Full Text of the Document

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....3A) of section 2, by a special purpose vehicle referred to in the Explanation to clause (23FC) of section 10; (e) any other person as may be notified by the Central Government in the Official Gazette in this behalf.'. - Clause 44 of the Bill seeks to amend section 194 of the Income-tax Act relating to dividends. The said section provides for deduction of tax at source on payment of dividends....