Amendment of Section 194
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....come-tax Act, with effect from the 1st day of October, 1977, - (a) in the proviso, for the words "Provided that", the words "Provided further that" shall be substituted; (b) before t....
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....r paying the dividend a statement in writing in the prescribed form and verified in the prescribed manner declaring that his estimated total income of the previous year in which such dividend is to be....


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