Amendment of section 194Q.

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....ection (5), in clause (b), the words, brackets, figures and letters "other than a transaction to which sub-section (1H) of section 206C  applies" shall be omitted. - Clause 64 of t....

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....upees as income-tax, subject to certain conditions. Sub-section (5) of the said section provides that the provisions of the said sub-section shall not apply to a transaction, inter alia, tax is col....