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Section 88 - Amendment of section 194LC. - Finance Act, 2023

Extract

..... Amendment of section 194LC. 88 . In section 194LC of the Income-tax Act, with effect from the 1st day of July, 2023, (i) in sub-section (1), after the proviso, the following proviso shall be inserted, namely: Provided further that in case of income b .....

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Section 88 - Amendment of section 194LC. - Finance Act, 2023

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