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of <h1>Amendments to Section 194LBC of Income-tax Act Establish Uniform 10% Tax Deduction Rate</h1> Section 194LBC of the Income-tax Act is amended by Finance Act, 2025 through section 68. The amendment replaces the existing rate structure in sub-section (1) with a uniform rate of ten percent. This change standardizes the tax deduction rate applicable under this section, eliminating previous variable rates that may have been based on the category of payee.
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