Amendment of section 194.

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....t proviso, in clause (b), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted. - Clause 52 of the Bill seeks to amend section 194 of the Income-ta....

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....ear by the company to the shareholder, being an individual, does not exceed five thousand rupees. It is proposed to amend the first proviso to the said section so as to provide that no tax is requi....