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<h1>Withholding tax on foreign institutional investors' securities income broadened to permit deduction when credited or paid by any mode.</h1> Amendment modifies withholding under section 196D for income of Foreign Institutional Investors from securities by substituting 'by any mode' for the more limited phrase governing payment, and omitting the proviso to subsection (1), thereby permitting credit or payment by any mode as the operative trigger for tax deduction while retaining the duty on the payer to deduct tax at the prescribed rate.
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