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Deduction of tax at source - no deduction in certain cases - Specified payment under section 197A (1F) - if payment is made to Credit Guarantee Fund Trust for Micro and Small Enterprises as referred to in clause (46B) of section 10 of income tax, 1961

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.... in clause (46B) of section 10 of income tax, 1961<br>128/2024 Dated:- 18-12-2024 Income Tax<br>Income Tax<br>Section 197A<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 128/2....