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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part B Deduction at source This
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Section 194K - Omitted - Income-tax Act, 1961

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..... e of credit of such income to the account of payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of,- (a) twenty per cent, if the payee is a company, and (b) fifteen per cent in the case of other payees : Provided that no deduction shall be made under this sub-section from any such income credited or paid on or after the 1st day of June, 1999. (2) The provisions of sub-section (1) shall .....

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Section 194K - Omitted - Income-tax Act, 1961

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..... ders; and (iv) to such income credited or paid in respect of units issued under any scheme of the Unit Trust of India to any institution or fund where such income is not liable to inclusion in its total income under the provisions of sections 11 and 12 or clause (22) or clause (22A) or clause (23) or clause (23AA) or clause (23C) of section 10. Explanation.-For the purposes of this section,- (a) "Unit Trust of India" means the Unit Trust of India established under the Unit Trust of Ind .....

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Section 194K - Omitted - Income-tax Act, 1961

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..... to the account of payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of ten per cent : Provided that the provisions of this section shall not apply where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the person responsible for making the payment to the account .....

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Section 194K - Omitted - Income-tax Act, 1961

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