Amendment of section 194B.

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....or the aggregate of amounts", the words "in respect of a single transaction" shall be substituted; (b) the words "during the financial year" shall be omitted. - Clause 54 of the Bill seeks to ame....

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....g ten thousand rupees during the financial year shall, at the time of payment thereof, deduct income-tax thereon at the rates in force. It is proposed to amend the said section so as to provide that ....