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[Cites 0, Cited by 0] [Section 194S] [Entire Act]

Union of India - Subsection

Section 194S(4) in The Income Tax Act, 1961

(4)Notwithstanding anything contained in section 194-O, in case of a transaction to which the provisions of the said section are also applicable along with the provisions of this section, then, tax shall be deducted under sub-section (1).