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Amendment of section 194C.

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Full Text of the Document

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.... the Explanation, in clause (iv), for the long line, the following long line shall be substituted with effect from 1st day of October, 2024, namely:- "but does not include- (A) manuf....

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Full Text of the Document

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.... of the Explanation to the said section provides the meaning for the term "work". It is proposed to amend the said Clause (iv) to exclude any sum referred to in sub-section (1) of section 194J....