197A. (1) Notwithstanding anything contained in section 194 or section 194EE, no deduction of tax shall be made under any of the said sections in the case of an individual, who is resident in India.
source https://www.caclubindia.com/articles/section-197a-no-tds-deduction-44173.asp
source https://www.caclubindia.com/articles/section-197a-no-tds-deduction-44173.asp
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