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No Sec. 194A TDS on interest paid to resident of Scheduled Tribes areas specified u/s 10(26)

September 18, 2021
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The Central Board of Direct Taxes (CBDT) has notified that no deduction of tax shall be made under section 194A on the payment in the nature of interest, other than interest on securities, made by a Scheduled Bank located in a specified area, to a member of Scheduled Tribe residing in any specified area as referred to in section 10(26) subject to the fulfilment of prescribed conditions.
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