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Amendment of section 206AA.

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..... ), the following proviso shall be inserted, namely:- Provided that where the tax is required to be deducted under section 194-O, the provisions of clause (iii) shall apply as if for the words twenty p .....

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..... for the words twenty per cent. , the words five per cent. had been substituted. This amendment will take effect from 1st April, 2020. - Statutory Provisions, Acts, Rules, Regulations, Taxation - Bill .....

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