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[Cites 0, Cited by 2] [Section 194A(3)] [Section 194A] [Entire Act]

Union of India - Subsection

Section 194A(3)(a) in The Income Tax Act, 1961

(a)forty thousand rupees, where the payer is a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution, referred to in section 51 of that Act);