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Union of India - Section

Section 89 in Finance Act, 2020

89. Amendment of section 196D.

- In section 196D of the Income-tax Act, in sub-section (1),-
(a)for the words "in cash or by the issue of a cheque or draft or by any other mode", the words "by any mode" shall be substituted;
(b)the proviso shall be omitted.