194da

under sec 194da tds to be deducted on which amount of policy.. whether it includes sum insured and bonus
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 Any person responsible for paying to a resident any sum under a life insurance policy, including the sum allocated by way of bonus on such policy, other than the amount not includible in the total income under clause (10D) of section 10, shall, at the time of payment thereof, deduct income-tax thereon at the rate of two per cent 

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