Section 194EE | TDS on Payments in respect of Deposit under National Savings Scheme

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194EE. The person responsible for paying to any person any amount referred to in clause (a) of sub-section (2) of section 80CCA shall, at the time of payment thereof, deduct income-tax thereon at the rate of ten percent : Provided that no deduction shall be made under this section where the amoun
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