SECTION 194A OF THE INCOME-TAX ACT, 1961 – DEDUCTION OF TAX AT SOURCE – INTEREST OTHER THAN INTEREST ON SECURITIES – NOTIFIED INSTITUTION
NOTIFICATION NO. 4/2013 [F.NO.275/28/2012-IT(B)], DATED 24-1-2013
In exercise of the powers conferred by sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961 the Central Government hereby notifies the National Skill Development Fund (PAN AABTN5824G) for the purpose of sub-clause (f) clause (iii) of sub-section (3) of said section.
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References
Sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961
– (3) The provisions of sub-section (1) shall not apply”
(iii) to such income credited or paid to”
(f) such other institution, association or body [or class of institutions, associations or bodies] which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette;
The Section 194A is available for download here.
