The person responsible for paying to any person any amount referred to in section 80CCA(2)(a) shall, at the time of payment thereof, deduct income-tax at the rate of 20%. No deduction shall, however, be made under sectio

The person responsible for paying to any person any amount referred to in section 80CCA(2)(a) shall, at the time of payment thereof, deduct income-tax at the rate of 20%. No deduction shall, however, be made under section 194EE where the amount of such payment or the aggregate of such payment to the payee during the financial year is less than __________.