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of <h1>Section 194-O Income-tax Act Amended: TDS Rate Reduced from 1% to 0.1% Effective October 1, 2024.</h1> Section 194-O of the Income-tax Act has been amended by the Finance (No. 2) Act, 2024. The amendment changes the rate specified in sub-section (1) from 'one per cent.' to '0.1 per cent.' This change will take effect from October 1, 2024.
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