Amendment of section 194-IB.

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..... 2021. - Clause 46 of the Bill seeks to amend section 194-IB of the of the Income-tax Act, relating to payment of rent by certain individuals or Hindu undivided family. Sub-section (1) of the said section provides that 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 inc .....

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