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Insertion of new section 194-IB- Payment of rent by certain individuals or Hindu undivided family.

Clause 63 - Bill - DIRECT TAXES - Income-tax - Bill - Clause 63 - Insertion of new section 194-IB. 63. After section 194-IA of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2017, namely:- Payment of rent by certain individuals or Hindu undivided family. 194-IB. (1) Any person, being an individual or a Hindu undivided family (other than those referred to in the second proviso to section 194-I), responsible for paying to a resident any income by .....

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