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Insertion of new section 194-IC. - Payment under specified agreement.

Clause 64 - Bill - DIRECT TAXES - Income-tax - Bill - Clause 64 - Insertion of new section 194-IC. 64. After section 194-IB of the Income-tax Act as so inserted, the following section shall be inserte .....

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consideration in kind, under the agreement referred to in sub-section (5A) of section 45, shall at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash .....

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