Payments in respect of deposits under National Savings Scheme, etc.56194EE.
responsible for paying to any person any amount referred to in clause (a
) of sub-section (2) of section 80CCA
shall, at the time of payment thereof, deduct income-tax thereon at the rate of 57
[ten] per cent :Provided
that no deduction shall be made under this section where the amount of such payment or, as the case may be, the aggregate amount of such payments to the payee during the financial year is less than two thousand five hundred rupees :Provided further
that nothing contained in this section shall apply to the payment of the said amount to the heirs of the assessee.