Responsibility casted us 194B was to ensure that tax was paid by

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NI 194b - Air quality - percentage reduction in NOx and primary PM10 emissions through local authority's estate and operations

194b As per Section 194B read with Section 115BB of the Income-tax Act, 1961 , the person responsible for paying to any person any income

194b As per Section 194B read with Section 115BB of the Income-tax Act, 1961 , the person responsible for paying to any person any income