Amendment of section 196A.

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Full Text of the Document

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....s furnished a certificate referred to in sub-section (4) of section 90 or subsection (4) of section 90A, as the case may be, then, incometax thereon shall be deducted at the rate of twenty per cent. or at the rate or rates of income-tax provided in such agreement for such income, whichever is lower.". - Clause 87 of the Bill seeks to amend section 196A of the Income-tax Act relating to income i....