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Section 194FCentral Act

Section 194F: [ Payments on account of repurchase of units by Mutual Fund or Unit Trust of India. [ Inserted by Act 12 of 1990, Section 40 (w.e.f. 1.4.1991).]

[ Payments on account of repurchase of units by Mutual Fund or Unit Trust of India. [ Inserted by Act 12 of 1990, Section 40 (w.e.f. 1.4.1991).]

- The person responsible for paying to any person any amount referred to in sub-section (2) of section 80-CCB shall, at the time of payment thereof, deduct income-tax thereon at the rate of twenty per cent. ]

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