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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Withholding tax under section 194H reduced, decreasing the prescribed deduction rate on certain payments by statute.</h1> The amendment substitutes the percentage language in section 194H of the Income tax Act, replacing the previously stated rate with the new specified rate and making that substitution effective from the stated commencement date.

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