IT Act 1961 194F — Payments on account of repurchase of units by Mutual Fund or Unit Trust of India

Income-tax Act, 1961

Statutory text

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.]

Back to IT Act 1961