Amendment of section 206AA.

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..... 1 ), 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 .....

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..... s if for the words twenty per cent. , the words five per cent. had been substituted. This amendment will take effect from 1st April, 2020. - statute, statutory provisions legislation, law, enactment .....

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