194N. Every person, being,- a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies
source https://www.caclubindia.com/articles/section-194n-tds-cash-withdrawal-banks-post-offices-44128.asp
source https://www.caclubindia.com/articles/section-194n-tds-cash-withdrawal-banks-post-offices-44128.asp
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