194f under tds

194F says -"The person responsible for paying to any person any amount referred to in sub-section (2) of section 80CCB shall, at the time of payment thereof, deduct income-tax thereon at the rate of twenty per cent."."

and 80CCB sub section(2) says 
Where any amount invested by the assessee in the units under the Equity Linked Savings Scheme and if deduction is claimed.
On returning such ELSS units by way of repurchase by the Fund or the Trust,
 it shall be deemed to be the income of the assessee of that previous year and chargeable to tax accordingly.