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Amendment of section 194LBB.

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..... r cent., where the payee is a resident; (ii) at the rates in force, where the payee is a non-resident (not being a company) or a foreign company. . - Clause 81 of the Bill seeks to amend section 194LBB of the Income-tax Act relating to income in respect of units of investment fund. The aforesaid section provides that where any income other than that proportion of income which is of the sa .....

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