Amendment of Section 194C

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Full Text of the Document

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....quot;University Grants Commission Act, 1956 (3 of 1956); or" shall be substituted; (b) after clause (i), the following clause shall be inserted, namely :- "(j) any firm,"; (c) for the words "deduct an amount equal to two per cent. of such sum as income-tax on income comprised therein" the following shall be substituted namely :- "deduct an amount equal to - ....