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of <h1>TDS Rate for Call Centers Reduced to 2% Under Section 194J Amendment by Finance Act, 2017</h1> Section 194J of the Income-tax Act was amended by the Finance Act, 2017, effective June 1, 2017. The amendment introduced a proviso specifying that for payees solely engaged in operating call centers, the tax deduction at source (TDS) rate would be reduced from ten percent to two percent. This change applies specifically to the business of call center operations, altering the standard TDS rate applied under this section for such entities.
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