section 194f of income tax act
Section - 194F, Income-tax Act, 1961-2016
Payments on account of repurchase of units by Mutual Fund or Unit Trust of India.
194F. The person responsible for paying to any person any amount referred to in sub-section (2) of section 80CCB shall, at the time of payment thereof, deduct income-tax thereon at the rate of twenty per cent.