85. Mr. A has two bank accounts maintained with ICICI Bank and HDFC Bank. From 01.09.2020 till 31.03.2021, Mr. A withdrew the following amounts as cash from both the said accounts; HDFC Bank: * 50 Lakh ICICI Bank: *120 Lakh What shall be the amount of tax to be deducted at source u/s 194N by HDFC Bank and ICICI Bank, respectively, while making payment in cash to Mr. A assuming Mr. A has filed his return of income for P.Y. 2017-18, P.Y. 2018-19 and P.Y. 2019-20 respectively