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of <h1>TDS Rate Reduced from 20% to 5% for E-commerce Operators and Buyers under Sections 194-O and 194Q</h1> The higher rate of TDS prescribed under section 206AA can be reduced from 20% to 5% in specific cases. This reduction applies when tax is required to be deducted by an e-commerce operator under section 194-O or by a buyer under section 194Q.
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