Amendment of section 194BB.
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.... (a) for the words "or aggregate of amounts", the words "in respect of a single transaction" shall be substituted; (b) the words "during the financial year" shall be omitted. - Clau....
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....ble for paying to any person any income by way of winnings from any horse race , being the amount or aggregate of amounts exceeding ten thousand rupees during the financial year, shall, at the time of....
TaxTMI