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Amendment of section 40. - No deduction of any consideration paid or payable to a non-resident for a specified service on which equalisation levy is deductible under Chapter VIII of the Finance Act 2016 and such levy has not been deducted or after deduction has not been paid on or before the due date specified u/s 139(1).

Bill - Amendment of section 40. - No deduction of any consideration paid or payable to a non-resident for a specified service on which equalisation levy is deductible under Chapter VIII of the Finance .....

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